This research work is oriented to demonstrate, on the basis of doctrinal criteria, the affectation of the right to fractionation of tax debts in local governments in cases of coercive procedure with locked precautionary measure, Specifically, in the service of tax administration of Trujillo, and thus avoid undue restrictions to this right recognized in the section n) of article 92 of the tax code. It is also intended to demonstrate that there are no objective criteria to restrict the right to fractionation in cases of tax debt in coercive collection procedure with a precautionary measure, for this has been carried out a theoretical development of the right to Fractionation. We must bear in mind that the rules in force must be consistent with the constitutional principles of law, so that the interpretation and application of the rules cannot be contravened or violated. With this work, it ...