3.7.4. Tax payment

The payment of the tax debt resulting from the Wealth Tax may be made by debiting an account or by direct debit at the credit institution that acts as a collaborator in the collection management located in Spanish territory in which the account is opened in your name. in which the payment is domiciled.

Likewise, the payment or extinction of tax debts may be carried out:

• Through the delivery of assets that are part of the Spanish Historical Heritage that are registered in the General Inventory of Movable Property or in the General Registry of Assets of Cultural Interest, in accordance with the provisions of article 73 of Law 16/1985, of 25 June, of the Spanish Historical Heritage (Art. 36.two Heritage Tax Law).
• For compensation with tax credits recognized by administrative act in favor of the same taxpayer, in the terms provided for in articles 71 et seq. of the General Tax Law and in accordance with the conditions and procedure established in articles 55 et seq. of the General Regulations of Collection.

In those cases in which the taxpayer does not make the payment at the time of filing the declaration, since it is a tax assigned to the Autonomous Communities, the processing of the amount that remains pending payment must be carried out by the taxpayer before the CCAA corresponding to his habitual residence.

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

Regulations: Art. 6.Three Wealth Tax Law

When taxpayers under real obligation must submit a declaration for the Wealth Tax, the depositary or manager of the assets or rights of non-residents will be jointly and severally liable for the income of the tax debt corresponding to this Tax for the assets or rights deposited or whose management is entrusted, in the terms provided in article 42 of the General Tax Law