Evictions of Commercial Premises and Warehouses in Asturias

Suffering a non-payment, a corporate bankruptcy of the tenant, or the commission of non-consented structural works in an Asturian warehouse entails terminating the contract through the legal procedure of Juicio Verbal (Verbal Trial) under the Spanish Civil Procedure Law (Ley de Enjuiciamiento Civil - LEC). Landlords are strictly prohibited from using self-help measures, such as changing locks or cutting off utility supplies (electricity, water); doing so constitutes a Delito de Coacciones (Crime of Coercion) under Art. 172 of the Spanish Criminal Code (Código Penal).

1. VAT (IVA) Obligations and Recovery Mechanism

Facing a defaulting tenant company entails specific tax obligations regarding Value Added Tax (VAT). Under Art. 75 of Law 37/1992, VAT at 21% accrues at the moment the rent is due, regardless of whether the tenant has actually paid. This means the landlord is generally required to declare and pay this VAT to the Spanish Tax Agency (AEAT) quarterly.

However, the law provides a mechanism to recover this VAT on uncollectible debts:

• Corrective Invoices: Landlords can recover the disbursed VAT by issuing a corrective invoice (factura rectificativa) and modifying the taxable base.
• Requirements: This is possible if the debt remains unpaid for 6 months (for SMEs and professionals) and a formal judicial or notarial demand for payment has been made (Art. 80 Law 37/1992).

2. Pre-judicial Notice and Enervación (Art. 22.4 LEC)

The process begins with a formal demand for payment, typically served via Burofax. To protect the landlord's position, this notice must be served at least 30 calendar days (días naturales) before filing the eviction lawsuit in court.

Serving this notice 30 days in advance is critical because it prevents the tenant's right to "enervate" the eviction. Enervación is a legal right that allows a tenant to stop the eviction process once in the life of the lease by paying all outstanding debts in full before the trial. By serving the Burofax 30 days prior, the landlord ensures the eviction proceeds even if the tenant attempts a late payment (Art. 22.4 LEC).

3. Juicio Verbal and Court Response Period

If the tenant does not vacate or pay following the notice, the landlord must file a lawsuit for Juicio Verbal (Art. 250.1.1º LEC) in the Asturian court of the property's jurisdiction. This requires the mandatory participation of both a Lawyer (Abogado) and a Court Procurator (Procurador).

Once the lawsuit is admitted by the court, the tenant is served and granted a period of 10 business days (días hábiles) to respond (Art. 440.3 LEC). During this window, the tenant must:

1. Pay the full debt to the court.
2. Vacate the premises voluntarily.
3. File a formal opposition to the eviction.

If the tenant fails to respond or the court rules in favor of the landlord, a firm sentencing will lead to the "Lanzamiento" (Launch/Eviction), where court officials and police restore possession of the property to the owner.

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