1.6.3 Declaration to be entered with a request for postponement, division, compensation, recognition of debt or with Historical Heritage assets

The procedure for electronic submission of the declaration in these cases will be the same as that set out in the previous cases, with the particularity that, once it is completed, the presenter will obtain, in addition to the secure verification code, a settlement code of seventeen characters with which to request the postponement, or fractionation, or compensation of the debt, as well as the payment of the debt through the delivery of assets of the Spanish Historical Heritage. This request can be made either at the same time that the password is obtained through the corresponding link enabled for this purpose, or at a later time by accessing the electronic headquarters of the Tax Agency on the Internet, electronic address « https ://sede.agenciatributaria.gob.es » through the option “Procedures, Services and Procedures (Information and Registration)/Collection”.

In cases of declarations with results to be entered in which the taxpayer intends to make a partial payment of the total debt and at the same time make a request for deferral, fractionation or compensation of the remaining part of the debt, or a request for payment of said part by delivery of Spanish Historical Heritage assets, you must obtain the Complete Reference Number (NRC) in the manner indicated in letter a) above provided for the case in which The result of the declaration is to be entered, and payment is not made by direct debit.

In no case will the electronic presentation of the self-assessment be considered, in itself, as a request for postponement, fractionation or compensation of the debt, nor for payment of the debt through the delivery of assets of the Spanish Historical Heritage.