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Practical Manual of Companies 2022.

Payment of Corporation Tax liability

Regulation: Article 125.1 LIS

Taxpayers, at the time of submitting their declaration, must determine the corresponding debt and enter it in the place and in the manner determined by the Minister of Finance (currently, Minister of Finance and Public Service).

For these purposes, we can distinguish the following payment methods:

  1. Payment of tax debt at collaborating entities
  2. Payment of tax debt by means of the delivery of assets belonging to Spanish Historical Heritage