Tax · Spain
Liquidación provisional: the tax assessment and its payment window
The liquidación provisional is the actual tax assessment that closes an AEAT checking procedure. Unlike the propuesta before it, this is an enforceable debt: from here the routes are paying, deferring, or appealing.
How serious: needs actionAlso called: resolución con liquidación provisional, liquidación de la AEAT, carta de pago de Hacienda
This letter usually arrives after a propuesta de liquidación that was contested or left unanswered. It fixes the amount owed — extra tax plus late-payment interest — and opens a legally fixed payment window.
It is no longer a draft. The debt it states is enforceable, which is why the letter includes a payment document and explains the available appeals.
Municipal and regional tax offices issue equivalent liquidaciones for their own taxes; the mechanics described here are those of the AEAT version.
Who sends it
The Agencia Estatal de Administración Tributaria (AEAT) — Spain's national tax agency. Municipal and regional tax offices issue equivalent liquidaciones for their own taxes.
AEAT letterhead; the title 'Resolución con liquidación provisional' or 'Liquidación provisional'. It states the amount ('deuda tributaria', 'cuota', 'intereses de demora'), includes a payment document (carta de pago with NRC/barcode), and carries a 'pie de recurso' paragraph explaining that a recurso de reposición or reclamación económico-administrativa may be filed within one month.
The deadline
Payment in voluntary period per Ley 58/2003 art. 62.2: notified between the 1st and 15th → until the 20th of the following month; notified between the 16th and month-end → until the 5th of the second following month. Appeal: one month from the day after notification (art. 223.1)
Payment follows Ley 58/2003 art. 62.2, counted from the date the notification is received: notified between the 1st and 15th of a month, payment is due by the 20th of the following month; notified between the 16th and month-end, by the 5th of the second following month. An appeal can be filed within one month from the day after notification (art. 223.1).
If you do nothing
If it is neither paid nor appealed, the período ejecutivo starts automatically the day after the art. 62.2 deadline (art. 161.1.a). The debt immediately grows by the recargo ejecutivo of 5% — then 10% or 20% plus interest once a providencia de apremio arrives (art. 28). After one month the liquidación also becomes final (firme) and can no longer be appealed administratively.
How it escalates
- 01The day after the payment window: período ejecutivo begins, with a 5% recargo if payment arrives before the apremio is notified (Ley 58/2003 arts. 161 and 28.2).
- 02Providencia de apremio notified: 10% recargo if payment arrives within the art. 62.5 window it opens; otherwise 20% plus intereses de demora (art. 28.3-28.5).
- 03Still unpaid: embargo of bank accounts, salary, and other assets in the order of art. 169, documented in diligencias de embargo (art. 167.4).
- 04In parallel, the unappealed liquidación becomes firme after one month, closing the ordinary appeal routes.
Common questions
How long is there to pay?
It depends on the notification date (Ley 58/2003 art. 62.2): notified between the 1st and 15th, until the 20th of the following month; notified between the 16th and month-end, until the 5th of the second following month.
Does appealing stop the payment obligation?
Not by itself. Suspension of collection has to be requested, generally with a guarantee. Paying and appealing at the same time is also possible — paying does not waive the right to the recurso.
What if the amount cannot be paid at once?
An aplazamiento or fraccionamiento (deferral or instalments) can be requested before the voluntary deadline; this prevents the período ejecutivo from starting while the request is processed, and no guarantee is required up to €50,000 (Orden HFP/311/2023).
What happens after the deadline passes with no payment and no appeal?
The período ejecutivo begins automatically with a 5% surcharge, rising to 10% or 20% plus interest once a providencia de apremio arrives (art. 28), and after one month the assessment becomes final.
Sources
Facts verified against the sources below on 28 August 2026.