El procedimiento de recaudación en vía ejecutiva de las deudas con la Seguridad Social

Abstract

The subject matter of this research focuses on the technical-legal study of the executive collection procedure in Social Security, examining both the analysis of applicable regulations and the response provided by case law to the potential aspects that may present greater difficulty in daily practice. The objectives that have been set involve analyzing the current situation of the collection procedure in Social Security and verifying the application of the law in this matter through the judgments issued by Spanish courts. The methodology used in the legal research for this work corresponds to what has been defined as documentary research. We aim to carry out an analysis of the executive collection procedure in Social Security, relying on current regulations, doctrinal texts, and judicial resolutions. The conclusions that have been drawn from this study relate to the fulfillment of the constitutional mandate to maintain a public Social Security system for all citizens, for which the executive collection procedure contributes to achieving this goal by forming a state collection system. This procedure is encompassed in the aforementioned regulations. It is an administrative procedure carried out by the General Treasury of Social Security in cases where the obligated party fails to make the payment within the periods established by law. The ultimate objective of this procedure is to gather the resources to which Social Security is entitled.