Tax Collection Service

Tax collection before the deadline (Voluntary Collection)

It includes the collection of rights directly cleared by the BASE Gestió d’Ingressos or by its delegates or by any means allowed (debit, offices, banks, transfers, POS and Internet).

Enforced tax collection (Executive Collection)

It includes the exercise of administrative functions leading to the recovery of tax debts and other sources of income from public executive sessions, through the spontaneous fulfilment of the taxpayer or, having failed that, through administrative enforcement procedures.