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Practical Handbook for Companies 2021

Payment of tax debt by means of the delivery of assets belonging to Spanish Historical Heritage

Regulation: Article 125.2 LIS

The taxpayer may pay the tax debt by means of the delivery of assets belonging to Spanish Historical Heritage that are registered in the General Inventory of Movable Property or in the General Register of Assets of Cultural Interest, in accordance with the provisions of Article 73 of Law 16/1985, of 25 June, on Spanish Historical Heritage, without being able to include in the taxable base any positive or negative income that may be revealed on the occasion of such payment.

In order to pay the tax debt by means of the delivery of Spanish Historical Heritage assets, the taxpayer must follow the procedure established in Article 40 of Royal Decree 939/2005, of 29 July, which approves the General Collection Regulations.

Article 10 of Order HAP/2194/2013, of 22 November, which regulates the procedures and general conditions for the filing of certain self-assessments and informative tax returns, regulates the procedure for the electronic filing of self-assessments with results to be paid, with a request for payment by delivery of Spanish Historical Heritage assets.

A tener en cuenta:

Under no circumstances shall the electronic submission of the self-assessment be considered, in itself, as a request for payment by delivery of Spanish Historical Heritage assets.