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Practical Heritage Manual 2019.

Payment of the Wealth Tax debt levies

Without prejudice to the possibility of requesting the postponement or installment of the payment provided for in article 65 of Law 58/2003, of December 17, General Tax, developed in articles 44 and following of the General Collection Regulation, approved by the Royal Decree 939/2005, of July 29 ( BOE of September 2), the payment of the tax debt resulting from the Wealth Tax may be made in cash, through debit or debit from account or by direct debit, under the same terms as those provided for the one-time cash payment of Personal Income Tax .

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 June 25, on Spanish Historical Heritage (Art. 36.two Heritage Tax Law).
  • For compensation with recognized tax credits by administrative act in favor of the same taxpayer, in the terms provided for in articles 71 and following of the General Tax Law and in accordance with the conditions and procedure established in articles 55 and following of the General Collection Regulations.

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 entrusted to it, in the terms provided in article 42 of the General Tax Law.