The twelfth includes a total of 5,997 debtors with the Treasury of more than 600,000 euros at the end of 2024, which represents 1.4% less compared to the volume collected in the list published in June last year. According to the data provided this Friday by the Tax Agency, the global amount of debts collected in the new list reaches 16,138 million euros, 5.9% more, although subtracting duplicities -since there are am amounts that correspond to main debtors and their solidarity responsible -, the amount would be 13,697 million euros, in this case a 8.5% higher.
It is expected that this Friday the Tax Agency publishes. To be selected, the debts that appear in the list must meet the conditions of being above 600,000 euros, not having been paid after the original period of income in the voluntary period, which are pending payment as of December 31, 2024 and that are not postponed or suspended for any legally planned reason. It is enabled, however, the possibility of being excluded from the publication if the full payment of the debts and tax sanctions that would have determined the inclusion in the list is previously made.
The jurisprudence of the Supreme Court in judgments of January and February 2023 establishes the obligation that the debts and tax sanctions are to be firm (and, in the case of the liquidations linked to crime, that there is a firm conviction) for its inclusion in the list that is published.
More people and fewer companies
Of the total of 5,997 debtors listed in the last list, 1,077 are natural persons for 1,579 million euros (in the previous list they were 1,052 per amount of 1.5 billion euros) and 4,920 are legal persons per amount of 14,558 million (compared to 5,032 of the previous year and 13,737 million).
On the other hand, of the total amount, 4,508 million euros (28%) corresponds to debtors in bankruptcy proceedings (1,224 debtors, 20% of the total) and, therefore, it is debt affected by a process in which the possibilities of effective payment of the debts are limited while the contest itself lasts. In the anterior list, some more than 4,724 million euros were included in this situation (31%); 1,340 debtors, 22% of the total.
Debtors on which responsibility is required
Of the total debtors of the list to be published in June 2024, in relation to 2,185 main debtors, derivations of subsidiary or solidarity liability have been made to third parties other than the main debtor for an amount of more than 2,858 million (equivalent to 18% of the total amount of debt included in the list). As explained by the Tax Agency, these actions influence the extension in the time of collection of such debts.
These derivations figures do not match the derivative amounts that appear in the list, since this section also includes the derivations to subsidiary responsible (therefore, not included in the list), as well as derivations that by amount do not enter the list of the list.
Those who come out
A total of 805 debtors are no longer in the Moorish list after having appeared in the list published in June 2024, so they leave the list for an amount of 1,361 million euros.
The output of the list may be due to the total or partial cancellation of the debts subject to publication, as well as to obtaining a postponement or suspension of the debt before the data collection date (12/31/23), or due to lack of firmness of the debt.
On the other hand, a total of 718 debtors appear in the list of debtors to publish this Friday and did not appear in the list published last year, so they enter the list for an amount of debt of 2,272 million euros.
In the months elapsed since the publication in June 2024 of the previous list, a total of 1,748 debtors, who had debts pending as of December 31, 2023 and for which they were published in the list on June 30 of last year, have made revenues of these debts per amount of 221 million.
Those who save their debts
On the other hand, revenues have been made amount of 97.95 million euros corresponding to debtors that have avoided appearing in this 2025 list.
These were debtors that were going to be selected for publication, but in the weeks prior to the reference date of the list (December 31, 2024) they entered sufficient amounts not to appear in the list (41.23 million).
They can also be debtors, effectively selected, which were accepted to the possibility offered by the General Tax Law to avoid being published, making the full, complete entry of the debts for which they would be published (56.72 million).
On the other hand, if the income made by debtors effectively selected in December for the new list is analyzed, between January 1, 2025 and until this June 21 these debtors have entered 191.5 million.
