{"id":94151,"date":"2026-01-16T15:26:48","date_gmt":"2026-01-16T14:26:48","guid":{"rendered":"https:\/\/saez.law\/?p=94151"},"modified":"2026-01-16T18:08:20","modified_gmt":"2026-01-16T17:08:20","slug":"spains-aeat-payment-demand-to-a-successor-in-the-uk","status":"publish","type":"post","link":"https:\/\/saez.law\/en\/post\/spains-aeat-payment-demand-to-a-successor-in-the-uk\/","title":{"rendered":"Requerimiento de pago from Spain\u2019s AEAT to a successor in the UK: if the debt is time-barred, they can\u2019t make you pay"},"content":{"rendered":"\n<p class=\"has-2-xl-font-size\">You live in the UK. You open a notification from Spain\u2019s tax agency (AEAT). And, out of nowhere, they ask you to pay old debts your father allegedly owed in Spain. Sound familiar? The shock is very real\u2026 and so is the risk of getting it wrong.<\/p>\n\n\n\n<div style=\"height:28px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group alignwide has-light-background-color has-background\" style=\"padding-top:28px;padding-right:28px;padding-bottom:28px;padding-left:28px\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"has-text-align-center has-3-xl-font-size\"><strong>The hammer question:<\/strong><br>what if the Tax Office is simply too late\u2026 and <em>they no longer have the legal right<\/em> to claim that money?<\/p>\n<\/div><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img data-opt-id=1328966378  fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1024\/h:576\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-from-Spains-AEAT-to-a-successor-in-the-UK-if-the-debt-is-time-barred-they-cant-make-you-pay.jpg\" alt=\"Requerimiento de pago from Spain\u2019s AEAT to a successor in the UK\" class=\"wp-image-94199\" srcset=\"https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1024\/h:576\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-from-Spains-AEAT-to-a-successor-in-the-UK-if-the-debt-is-time-barred-they-cant-make-you-pay.jpg 1024w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:300\/h:169\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-from-Spains-AEAT-to-a-successor-in-the-UK-if-the-debt-is-time-barred-they-cant-make-you-pay.jpg 300w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:768\/h:432\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-from-Spains-AEAT-to-a-successor-in-the-UK-if-the-debt-is-time-barred-they-cant-make-you-pay.jpg 768w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1536\/h:864\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-from-Spains-AEAT-to-a-successor-in-the-UK-if-the-debt-is-time-barred-they-cant-make-you-pay.jpg 1536w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:373\/h:210\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-from-Spains-AEAT-to-a-successor-in-the-UK-if-the-debt-is-time-barred-they-cant-make-you-pay.jpg 373w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:245\/h:138\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-from-Spains-AEAT-to-a-successor-in-the-UK-if-the-debt-is-time-barred-they-cant-make-you-pay.jpg 245w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:688\/h:387\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-from-Spains-AEAT-to-a-successor-in-the-UK-if-the-debt-is-time-barred-they-cant-make-you-pay.jpg 688w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1920\/h:1080\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-from-Spains-AEAT-to-a-successor-in-the-UK-if-the-debt-is-time-barred-they-cant-make-you-pay.jpg 1920w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center has-white-color has-base-background-color has-text-color has-background has-3-xl-font-size\">The key word is <mark style=\"background-color:#fff\" class=\"has-inline-color has-base-color\">TIME LIMIT<\/mark> (limitation \/ time-bar).<br>Not \u201cwill\u201d. Not \u201cheir\u201d. Not \u201cyou have to pay\u201d.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>The scene is usually the same. You\u2019re in the kitchen, phone in hand, and suddenly you\u2019re reading words that sound like a thriller: \u201cenforcement\u201d, \u201cattachment\u201d, \u201csuccessor\u201d.<\/p>\n\n\n\n<p>You call someone. Sometimes your \u201cusual\u201d accountant (who, bless them, may not have much experience with cross-border estates). Or your sister. Or a mate in Spain who says: \u201cOof. That looks serious.\u201d<\/p>\n\n\n\n<p>And then the big doubt hits: \u201cIf I live in the UK\u2026 can they really chase me for something from so many years ago? And on top of that, for my father\u2019s debt?\u201d<\/p>\n\n\n\n<p class=\"has-text-align-right\" style=\"text-transform:uppercase\">Spoiler: sometimes the issue isn\u2019t you. It\u2019s the calendar.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#contacta\">BOOK A CONSULTATION\u00bb<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00bfQu\u00e9 vas a encontrar en este post?<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/saez.law\/en\/post\/spains-aeat-payment-demand-to-a-successor-in-the-uk\/#Time-bar_in_Spanish_tax_collection_the_one_legal_idea_that_changes_everything\" >Time-bar in Spanish tax collection: the one legal idea that changes everything<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/saez.law\/en\/post\/spains-aeat-payment-demand-to-a-successor-in-the-uk\/#The_typical_weak_spot_they_demand_payment%E2%80%A6_without_giving_you_the_key_data_to_check_the_time_limit\" >The typical weak spot: they demand payment\u2026 without giving you the key data to check the time limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/saez.law\/en\/post\/spains-aeat-payment-demand-to-a-successor-in-the-uk\/#What_you_can_do_today_if_you_live_in_the_UK_and_receive_an_AEAT_payment_demand\" >What you can do today if you live in the UK and receive an AEAT payment demand<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/saez.law\/en\/post\/spains-aeat-payment-demand-to-a-successor-in-the-uk\/#Get_in_touch\" >Get in touch<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Time-bar_in_Spanish_tax_collection_the_one_legal_idea_that_changes_everything\"><\/span>Time-bar in Spanish tax collection: the one legal idea that changes everything<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Let\u2019s get straight to it. Everything here revolves around one single idea: <strong>if the Spanish Tax Authority\u2019s right to collect is time-barred, that payment demand should not stand<\/strong>.<\/p>\n\n\n\n<p>Yes, the AEAT can keep a file open for years. But <mark style=\"background-color:#e9e0d1\" class=\"has-inline-color\">they don\u2019t have a \u201cVIP pass\u201d to claim money forever<\/mark>. In Spain there\u2019s a simple rule: <strong>the right to enforce payment expires after a limitation period<\/strong> (prescripci\u00f3n).<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u00abPrescriben a los cuatro a\u00f1os los siguientes derechos: (\u2026) <strong>b) El derecho de la Administraci\u00f3n para exigir el pago de las deudas tributarias liquidadas y autoliquidadas<\/strong>.\u00bb (Art\u00edculo 66, Ley 58\/2003, de 17 de diciembre, General Tributaria).<\/p>\n<\/blockquote>\n\n\n\n<p class=\"has-2-xl-font-size\">In plain English: <strong>if more than four years have passed since the Tax Office could legally enforce payment<\/strong> (and the limitation period hasn\u2019t been validly interrupted), <strong>they are late<\/strong>. And \u201clate\u201d matters in enforcement.<\/p>\n\n\n\n<p>In the case file this post is based on, the appeal goes exactly in that direction:<mark style=\"background-color:#000000\" class=\"has-inline-color has-white-color\"> it raises limitation<\/mark> under Article 66 of the Spanish General Tax Law, and focuses on timing and enforceability.<\/p>\n\n\n\n<p>Important: having a will, or being labelled \u201csuccessor\u201d by the AEAT, doesn\u2019t make this discussion disappear. Limitation doesn\u2019t get emotional about inheritance. Limitation looks at dates, acts, and whether there were valid interruptions. Full stop.<\/p>\n\n\n\n<p class=\"has-light-background-color has-background\" style=\"text-transform:uppercase\"><strong>IF THE AEAT CAN\u2019T PROVE THE DEBT IS NOT TIME-BARRED, THE PAYMENT DEMAND IS WEAK FROM DAY ONE.<\/strong><\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_typical_weak_spot_they_demand_payment%E2%80%A6_without_giving_you_the_key_data_to_check_the_time_limit\"><\/span>The typical weak spot: they demand payment\u2026 without giving you the key data to check the time limit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-text-align-right\">What\u2019s the mistake I see over and over? They ask you to pay as a successor, but <strong>they don\u2019t give you enough to verify whether the debt is time-barred<\/strong>. Legally, that matters.<\/p>\n\n\n\n<p>In these cases the strongest argument is usually very simple: <strong>missing essential information<\/strong> to calculate limitation properly.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u00ab<strong>dicho Requerimiento de pago no indica en qu\u00e9 fecha termin\u00f3 el periodo voluntario para el pago de las deudas<\/strong>, lo que, ya en s\u00ed mismo, supone que dicho Requerimiento no est\u00e9 suficientemente motivado.\u00bb<\/p>\n<\/blockquote>\n\n\n\n<p>This isn\u2019t a \u201ctechnicality\u201d. If you don\u2019t know when the voluntary payment period ended, <strong>you can\u2019t calculate from when enforcement started to run<\/strong>\u2026 and, therefore, <strong>you can\u2019t defend yourself properly<\/strong>.<\/p>\n\n\n\n<p class=\"has-2-xl-font-size\">Coffee-table translation: <strong>if they make you run a race but won\u2019t tell you where the starting line is, it isn\u2019t a race<\/strong>. It\u2019s a trap.<\/p>\n\n\n\n<p>And there\u2019s another detail that ties back to the same central point (limitation): if limitation is shown, Spanish enforcement rules can even allow automatic suspension in certain situations.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u00abEl procedimiento de apremio se suspender\u00e1 de forma autom\u00e1tica por los \u00f3rganos de recaudaci\u00f3n, sin necesidad de prestar garant\u00eda, cuando el interesado demuestre (\u2026) que <strong>ha prescrito el derecho a exigir el pago<\/strong>\u00bb. (Art\u00edculo 165.2, Ley 58\/2003, de 17 de diciembre, General Tributaria).<\/p>\n<\/blockquote>\n\n\n\n<div style=\"height:28px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>See the thread? Everything goes back to the same word: <strong>limitation \/ time-bar (PRESCRIPCI\u00d3N)<\/strong>. This isn\u2019t \u201cfighting for the sake of it\u201d. It\u2019s demanding that they collect only if they legally can\u2026 and that they give you the data to check it.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img data-opt-id=2113221927  fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1024\/h:576\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-de-la-AEAT-a-un-sucesor-en-Reino-Unido-si-la-deuda-esta-prescrita-no-te-la-pueden-cobrar-1.jpg\" alt=\"\u00c1lvaro S\u00e1ez\" class=\"wp-image-94184\" srcset=\"https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1024\/h:576\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-de-la-AEAT-a-un-sucesor-en-Reino-Unido-si-la-deuda-esta-prescrita-no-te-la-pueden-cobrar-1.jpg 1024w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:300\/h:169\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-de-la-AEAT-a-un-sucesor-en-Reino-Unido-si-la-deuda-esta-prescrita-no-te-la-pueden-cobrar-1.jpg 300w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:768\/h:432\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-de-la-AEAT-a-un-sucesor-en-Reino-Unido-si-la-deuda-esta-prescrita-no-te-la-pueden-cobrar-1.jpg 768w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1536\/h:864\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-de-la-AEAT-a-un-sucesor-en-Reino-Unido-si-la-deuda-esta-prescrita-no-te-la-pueden-cobrar-1.jpg 1536w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:373\/h:210\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-de-la-AEAT-a-un-sucesor-en-Reino-Unido-si-la-deuda-esta-prescrita-no-te-la-pueden-cobrar-1.jpg 373w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:245\/h:138\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-de-la-AEAT-a-un-sucesor-en-Reino-Unido-si-la-deuda-esta-prescrita-no-te-la-pueden-cobrar-1.jpg 245w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:688\/h:387\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-de-la-AEAT-a-un-sucesor-en-Reino-Unido-si-la-deuda-esta-prescrita-no-te-la-pueden-cobrar-1.jpg 688w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1920\/h:1080\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Requerimiento-de-pago-de-la-AEAT-a-un-sucesor-en-Reino-Unido-si-la-deuda-esta-prescrita-no-te-la-pueden-cobrar-1.jpg 1920w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Real-life example (anonymous):<\/strong> let\u2019s call him <strong>Oliver<\/strong>.<\/p>\n\n\n\n<p>Oliver is British, lives in England, and his tax life is in the UK. One day he receives an \u201cAEAT payment demand to a successor\u201d related to old Spanish income tax (IRPF) debts from his father. The total is \u201cjust over seven thousand euros\u201d.<\/p>\n\n\n\n<p>His father retired and moved to Spain, like many British nationals do.<\/p>\n\n\n\n<p class=\"has-xl-font-size\">In the letter, the Tax Office says Oliver appears as an heir under a will and that, since his father passed away, enforcement continues against him as successor. Very solemn. Very official-looking.<\/p>\n\n\n\n<p>But Oliver does something sensible: he asks whether it can <em>still<\/em> be collected. Because the debts are old, and time matters \u2014 a lot \u2014 in enforcement.<\/p>\n\n\n\n<p>When he reviews the demand, the classic pattern shows up: concepts and amounts, yes. But <strong>the key date that lets you do the maths isn\u2019t clear<\/strong>:<mark style=\"background-color:#e9e0d1\" class=\"has-inline-color\"> when the voluntary payment period ended<\/mark> (often the practical starting point to assess whether enforcement is still \u201calive\u201d or already time-barred).<\/p>\n\n\n\n<p>So Oliver files a <strong>reconsideration appeal<\/strong> (recurso de reposici\u00f3n) and keeps it focused. He doesn\u2019t open ten battles. Just one: <strong>limitation<\/strong>. And linked to that, the practical consequence: if it\u2019s time-barred, <strong>enforcement should be suspended<\/strong>.<\/p>\n\n\n\n<p>Could the AEAT argue there were valid interruption acts? They might try. Do they have to evidence them and explain them properly? Yes. And that\u2019s where a weak file often shows.<\/p>\n\n\n\n<p class=\"has-text-align-right\" style=\"text-transform:uppercase\">Honestly: half the job is not getting hypnotised by the letterhead.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-right is-layout-flex wp-container-core-buttons-is-layout-765c4724 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-base-background-color has-background wp-element-button\" href=\"#contacta\">CONTACT US\u00bb<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_you_can_do_today_if_you_live_in_the_UK_and_receive_an_AEAT_payment_demand\"><\/span>What you can do today if you live in the UK and receive an AEAT payment demand<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>No numbered lists and no panic: here\u2019s what I would do today, coffee in hand, if I received a demand like this.<\/p>\n\n\n\n<p class=\"has-text-align-right\">First, <strong>read the document like an auditor<\/strong>, not like a worried child. Look for verifiable data: date of death, the tax (IRPF years), and the total claimed.<\/p>\n\n\n\n<p class=\"has-2-xl-font-size\">Second, ask yourself: <strong>can I actually calculate limitation with what they\u2019ve given me?<\/strong> If the end date of the voluntary payment period is missing, a key piece is missing. And if a key piece is missing, you say so. Plainly.<\/p>\n\n\n\n<p>THIRD, if you go down the reconsideration route, <strong>keep the message tight<\/strong>. In the base appeal text, the sentence is crystal clear and perfectly defendable in terms of procedural fairness: \u00abdicho Requerimiento de pago no indica en qu\u00e9 fecha termin\u00f3 el periodo voluntario\u2026\u00bb. That\u2019s not rhetoric. That\u2019s defence.<\/p>\n\n\n\n<p style=\"text-transform:uppercase\"><mark style=\"background-color:#e9e0d1\" class=\"has-inline-color\">Fourth<\/mark>, if your line is limitation, stay consistent: everything you request should revolve around that one idea. Cancellation of the demand if it is unenforceable and, where applicable, suspension of enforcement once it is shown that <strong>\u201cha prescrito el derecho a exigir el pago\u201d<\/strong>.<\/p>\n\n\n\n<p>One more practical point: <strong>don\u2019t confuse \u201cbeing named in a will\u201d with \u201cit can be collected from you automatically\u201d<\/strong>. Different planes. Today\u2019s post is about the time limit on enforcement. The AEAT\u2019s clock. Not family morality.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#contacta\">TALK TO A SPANISH LAWYER\u00bb<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Get_in_touch\"><\/span>Get in touch<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you live in the UK and you\u2019ve received an AEAT payment demand as a successor, the most useful step is to review the paperwork properly: what dates are stated, what\u2019s missing, and whether there is a real basis to argue that <strong>the AEAT\u2019s right to enforce payment is time-barred<\/strong>.<\/p>\n\n\n\n<p>I won\u2019t promise outcomes (no serious lawyer should). But I can tell you this: when limitation is well-argued and the file is badly put together, the conversation changes. A lot.<\/p>\n\n\n\n<p>If you want, we can review it and I\u2019ll tell you \u2014 clearly, no waffle \u2014 which points support the appeal and which parts need strengthening.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" id=\"contacta\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-light-background-color has-background has-3-xl-font-size\">Get help from an expert tax attorney \u2014 <strong>FILL OUT THE FORM AND CONTACT US<\/strong> \u2b07\ufe0f<\/p>\n\n\n<script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof 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       } else {            triggerPostRender();        }    } );} );\n<\/script>\n\n\n\n<p><strong><strong><mark style=\"background-color:#e9e0d1\" class=\"has-inline-color\">Why fill out the form<\/mark><\/strong> and contact with us?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Because <strong>we want to help you<\/strong> and <mark><mark style=\"background-color:#e9e0d1\" class=\"has-inline-color\">free you from debts with Spain\u2019s AEAT<\/mark><\/mark>.<\/li>\n\n\n\n<li>Because <strong>only you<\/strong> can give us your contact details.<\/li>\n\n\n\n<li>Because <strong>we will treat<\/strong> your name, phone, and email <strong>with care and respect<\/strong>.<\/li>\n\n\n\n<li>Because <strong>this is how we can<\/strong> <strong>help you<\/strong> <mark><mark style=\"background-color:#e9e0d1\" class=\"has-inline-color\">defend yourself against Spain\u2019s AEAT<\/mark><\/mark>.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>You live in the UK. You open a notification from Spain\u2019s tax agency (AEAT). And, out of nowhere, they ask you to pay old debts your father allegedly owed in Spain. Sound familiar? The shock is very real\u2026 and so is the risk of getting it wrong. The hammer question:what if the Tax Office is&hellip;<\/p>\n<p class=\"more\"><a class=\"more-link\" href=\"https:\/\/saez.law\/en\/post\/spains-aeat-payment-demand-to-a-successor-in-the-uk\/\">Continue reading <span class=\"screen-reader-text\">Requerimiento de pago from Spain\u2019s AEAT to a successor in the UK: if the debt is time-barred, they can\u2019t make you pay<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":94199,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[192],"tags":[],"class_list":["post-94151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-post","entry"],"_links":{"self":[{"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/posts\/94151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/comments?post=94151"}],"version-history":[{"count":6,"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/posts\/94151\/revisions"}],"predecessor-version":[{"id":94213,"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/posts\/94151\/revisions\/94213"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/media\/94199"}],"wp:attachment":[{"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/media?parent=94151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/categories?post=94151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/tags?post=94151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}