Spanish to English translation

That word looks like tributaria or in English tributary. If it is that word then it is used when you get a SUMA for your council tax equivalent or similar type of bill. Basically it is a payment you need to make or if on a receipt a payment you have made IMO.

The two hand-written words are Agencia Tributaria, which is the Spanish tax office.

Sorry did not see the Agencia part.

Many thanks, it was two notices from Correos but addressed to last owners 

individually who we bought the apartment off in December 2016, do we need to do anything?

I paid my Suma 2 days ago of €25.90

Thanks Jim

Hi John, remember that SUMA are local taxes only, and Agencia Tributaria are income tax and other national taxes.

Without a photo showing the rest of the document, I can't advise if you should take any action. It seems to be some sort of standard form, but I've no idea what. If it had been a demand for money with menaces, I'd have expected a proper letter sent by recorded delivery.

Jim

This is the info that was posted I letterbox

Hope this helps

The resolution's too poor for me to read the text, but the colours and tick boxes did it for me. It's a notice from Correos that there's a recorded delivery item to be collected from the post office. Even if you wanted to, you wouldn't be able to collect it, as collection has to be by the person it's addressed to. If it's not collected, Correos will return it to Agencia Tributaria.

The previous owners are at fault, so it's nothing for you to concern yourself about. If they're still in Spain, they've not communicated their change of address, and if they're no longer in Spain, they've not notified that either.

Jim that helps a lot and puts me at ease, previous owners back in UK now, nothing will happen to us will it