sobrerrecaudación

The word "sobrerrecaudación" is Spanish for over‑collection or over‑raising. It refers to a situation when a public entity collects more money from taxpayers, utility users, or other payers than it is legally authorized or economically justified. The concept is most often applied in the context of taxation, municipal fees, collection of social security contributions, or the procurement of public loans.

Over‑collection can arise from a number of causes. Errors in the calculation of tax bases, failure to apply exemptions, or an over‑estimation of the population subject to a levy can generate surplus receipts. In some regimes, persistent over‑recaudación may be a symptom of corruption or a deliberate attempt by officials to accrue personal benefit. In practice, an over‑recaudación can lead to the accumulation of excess public debt, distort municipal budgets, or undermine trust in public institutions.

To prevent and correct the problem, many jurisdictions have defined oversight mechanisms. Auditors, ombudsmen and legislative committees review collection practices; if excess is discovered, the taxpayer is entitled to a refund, penalty or other restitution. Legal frameworks typically provide clear procedures for the correction of over‑recaudación, and in a few cases the responsibility may fall on the public bodies that authorized the excess.