Lunes, 17 Octubre 2016 18:13


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Retención, traba o secuestro de bienes por mandamiento de juez o autoridad competente (Real Academia Española). Es la afectación real decretada por una autoridad competente sobre un bien o conjunto de bienes de propiedad privada, con el propósito de asegurar cautelarmente la eventual ejecución de una pretensión y que se plantea o planteará en juicio (embargo preventivo, provisional o cautelar), o bien satisfacer directamente una pretensión ejecutiva (embargo definitivo, ejecutivo o apremiativo). En este sentido, tenemos que el embargo es una forma de garantía real, para el cumplimiento de obligaciones fiscales.

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