The author does not maintain any relationship with the Tax Agency (AEAT) The Tax Agency put on sale the seized assets and mortgaged their debtors through the following procedures: Auction. Competition. Direct award. How can you participate? Auction: is held publicly in the place, day and time of event and in which they can participate all those who have the capacity to bind and recruit and constitute a deposit amounting to at least 20% of the type of auction (starting price ). Competition: