Good to know · Taxes
A payment demand (providencia de apremio) from the Tax Agency
A providencia de apremio is the Tax Agency’s act that starts forced collection of a debt that was not paid in the voluntary period. The debt must then be paid with a surcharge, and the amount depends on when it is paid.
- Why it matters
- Once a debt is in the executive period, surcharges of 5%, 10% or 20% apply, and the 20% one adds late-payment interest. The payment deadline after notification is short.
- When
- You receive a providencia de apremio, or a debt you did not pay on time is in the executive period.
- How long it takes
- Deadline: 20th of the month for notification on the 1st-15th, 5th of the next month for notification on the 16th-last day (LGT art. 62.5)
- Official page
- Quiero saber qué es un apremio
- Last checked
- 22 Oct 2026
In the guide: the 5 steps, what to bring (2 items), the office with addresses and hours, and 3 Easy to miss lines, with every official source.
One Easy to miss, on us
The 20% surcharge comes with late-payment interest from the day the voluntary payment period ended until payment.