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 delivering 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 June 25, on Spanish Historical Heritage, without being able to integrate into the tax base the positive or negative income that is revealed on the occasion of said payment.

To pay the tax debt by delivering assets that are part of the Spanish Historical Heritage, the taxpayer must follow the procedure established in article 40 of Royal Decree 939/2005, of July 29, which approves the General Regulation of Collection.

In article 10 of Order HAP /2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments and informative statements of a nature tax, the procedure is regulated for the electronic presentation of self-assessments with results to be entered, with a request for payment through delivery of Spanish Historical Heritage assets.