The so-called “black list” of the Tax Authorities is not a secret file nor reserved for Finance. This is the Tax Authority’s (AT) public list of debtors, available on the Finance Portal, where taxpayers whose tax situation needs to be regularized can be identified, after the legal requirements for this disclosure have been met.
Law allows disclosure of names of debtors of the Federal Revenue
The disclosure of these lists is provided for in the General Tax Law. It determines that the publicity of lists of taxpayers whose tax situation has not been regularized does not violate the duty of confidentiality, as long as the legally established deadlines for providing a guarantee have already elapsed or its exemption has been decided.
In practice, this means that not all debts with the Treasury automatically result in entry on the list. Publicity should only occur when the situation has passed certain legal stages and when the taxpayer has not paid the debt, has not provided a guarantee or does not have another situation that allows the debt to be considered regularized.
Who can appear on the list?
The list of AT debtors is accessible through the Finance Portal, in the “List of Debtors” area, and the information is organized by type of taxpayer and by debt brackets. The link to this area appears in the “Useful Links” of the portal itself.
According to the brackets used by , individual taxpayers arise from debts of 7,500 euros, while legal entities, such as companies, arise from 10,000 euros. The list does not necessarily present all the details of the process, but identifies debtors by stage, allowing public consultation.
How to consult the list
The consultation is carried out online, through the Finance Portal, in the area dedicated to the “List of Debtors”. The user can access the public area of the portal and search for information made available by the Federal Revenue Service, without this replacing the consultation of their own tax situation in each taxpayer’s personal area.
Anyone who wants to confirm whether they have tax debts in their name should consult the debts area with the Federal Revenue Service. The portal explains that individuals and companies can check tax debts online or in person, and that, if there are active debts, it is possible to pay immediately or request an installment payment.
Having debt does not always mean being “irregular”
According to the Federal Revenue, the law also clarifies when a taxpayer can be considered to have a regular tax situation. This happens, for example, if you have no tax debts, if you have an authorized installment plan with a guarantee, if you have a pending litigation with a guarantee, or if the tax execution is suspended under legal terms.
For these purposes, the creation of a guarantee is equivalent to the waiver and expiry of the guarantee. Therefore, the existence of a debt or a process should not be automatically confused with the default situation announced in the list.
What consequences could the unresolved situation have?
The lack of regularization of the tax situation may have relevant effects. The Code of Tax Procedure and Process (CPPT) provides, among other consequences, impediments to access to contracts with the State, autonomous regions, public institutes, autarchies and entities mostly financed by the State Budget.
The law also cites limitations such as competing for the concession of public services, benefiting from support from European and public funds, or, in the case of companies, distributing profits for the year or making advances on profits.
Is it possible to pay in installments?
Yes. Debts payable in the executive process may, in certain cases, be paid in equal monthly installments, upon request addressed to the tax enforcement body. Article 196 of the CPPT provides for this regime, although there are limits and exceptions, depending on the nature of the debt and the debtor’s economic situation.
The public tax debt consultation service itself indicates that, if there are active debts, the taxpayer can make payment immediately or request an installment payment if they are not available to pay at the time.
Getting off the list involves regularizing the debt
To stop appearing on the Federal Revenue list, the way forward is to regularize your tax or contribution situation. In the case of the Treasury, this may involve full payment, authorization of guaranteed installments, suspension of tax enforcement or other mechanisms provided for in article 177-A of the CPPT.
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