As a general rule, disputes that arise between natural and legal persons related to their rights and obligations are usually resolved through the intervention of a judge, who settles the conflict impartially and legally. In this sense, the public administration, exceptionally, does not submit to the judicial jurisdiction to demand compliance with its acts, as it enjoys the privilege of executing its own acts without the intervention of a third party unrelated to the dispute, this privilege is called: legal self-protection. Legal self-protection has a wide spectrum in the public administration, precisely, one of the components is coercive collection, which empowers the authorities to execute by themselves until the last instance (auction of goods), to obtain payment of the obligation ordered in the administrative act. In coercive collection, the procedural subjects of a trial are not observed (plaintiff, defendant and judge), the administration acts as judge and party, a privileged and neuralgic situation with respect to the fundamental rights of people, which leads to questioning: Yes In the exercise of the functions of coercive collection, the administration complies with the procedural guarantees, what is part of the Due Process?