3,7,4. Tax payment

The payment of the tax debt resulting from the Wealth Tax may be made by debit or by direct debit in the credit institution acting as a collaborator in the collection management located in Spanish territory where the account in which the payment is made by direct debit is open in your name.

Furthermore, the payment or termination of the tax debts may be made:

• By delivering goods belonging to the Spanish Historical Heritage that are registered in the General Inventory of Furniture Goods or in the General Register of Goods of Cultural Interest, in accordance with the provisions of article 73 of the Spanish Historical Heritage Act 16/1985 of 25 June (Article of the Spanish Wealth Tax Act). 36.dos
• For compensation with tax credits recognised by administrative act in favour of the same taxpayer, under the terms set out in Articles 71 and following of the General Tax Law and in accordance with the conditions and procedure established in Articles 55 and following of the General Tax Collection Regulation.

In cases where the taxpayer does not make the payment at the time of filing the tax return, as it is a tax transferred to the Autonomous Communities, the processing of the amount that remains pending payment must be carried out by the taxpayer before the Autonomous Communities corresponding to their usual residence.

Liability of the depositary or manager of the taxpayer for real obligation

Regulations: Art. 6.Tres Wealth Tax Act

When the taxpayers due to a real obligation, the depositary or manager of the assets or rights of non-residents will be jointly and severally liable for the payment of the tax debt corresponding to this tax for the assets or rights deposited or whose management they are entrusted with, under the terms set out in article 42 of the General Tax Law.