Payment of the Wealth Tax debt levies

Without prejudice to the possibility of requesting the deferral or payment in installments provided for in article 65 of Law 58/2003, of December 17, General Tax Law, developed in articles 44 and following of the General Collection Regulations, approved by 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, by debit or charge to an account or by direct debit, under the same terms as those provided for the one-time cash payment of IRPF .

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, of the Spanish Historical Heritage (Art. 36.two Wealth Tax Law).
• By offsetting tax credits recognized by administrative act in favor of the same taxpayer, under the terms provided in articles 71 et seq. of the General Tax Law and in accordance with the conditions and procedure established in articles 55 et seq. 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 due to real obligation must file a declaration for the Wealth Tax, the depositary or manager of the assets or rights of non-residents shall be jointly liable for the payment of the tax debt corresponding to this Tax for the assets or rights deposited or whose management is entrusted to them, in accordance with the terms set forth in article 42 of the General Tax Law.