Payment of Corporation Tax liability

Regulation: Article 125.1 LIS

Taxpayers, when filing their tax return, must determine the corresponding debt and pay it in the place and in the manner determined by the Minister of Finance (currently, Minister of Finance and Civil 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