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2021 Wealth Tax practical guide.

Payment of the Wealth Tax debt levies

Without prejudice to the possibility of requesting the deferral or payment in instalments provided for in article 65 of Act 58/2003 of 17 of December, General Tax, developed in Articles 44 and following of the General Collection Regulation, approved by Royal Decree 939/2005, of 29 July (Official State Gazette of 2 September), the payment of the tax debt resulting from the Wealth Tax may be made by debit or debit to account or by direct debit (bear in mind that the direct debit may be made from 6 April until 27 June 2022, inclusive).

Furthermore, the payment or termination of the tax debts may be made:

  • By delivering goods belonging to the Spanish Historical Heritage that are registered in the General Inventory of Furniture Goods or in the General Register of Cultural Interest, in accordance with the provisions of article 73 of the Spanish Historical Heritage Act 16/1985 of 25 June (Article 36.dos of the Spanish Wealth Tax Act).

  • For compensation with tax credits recognised by administrative act in favour of the same taxpayer, under the terms set out 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 Tax Collection Regulation.

  • Payment, after acknowledgement of debt, by bank transfer

    The taxpayer who does NOT have an account open in any of the credit institutions that act as collaborators in tax collection management , can make the payment of all the tax debt resulting from the Wealth Tax return, after it has been recognised, by bank transfer, in accordance with the provisions of the Resolution of 18 January 2021, of the Directorate-General of the State Administration Agency tax Agency, which defines the procedure and conditions for payment of debts by transfers through collaborating entities in the collection management entrusted to the Tax Agency.

    You can find more information on this transfer payment procedure at: Https://sede.agenciatributaria.gob.es/Sede/en_gb/deudas-apremios-embargos-subastas/pagar-aplazar-consultar/pagos-transferencias-especial-extranjero.html

In cases where the taxpayer does not make the payment at the time of filing the tax return, as it is a tax once the Autonomous Communities have been granted, the amount that remains pending payment must be processed by the taxpayer before the Autonomous Community corresponding to their usual residence.

Liability of the depositary or manager of the taxpayer for real obligation

Regulations: Art. 6.Tres Wealth Tax Act

When the taxpayers due to a real obligation, the depositary or manager of the assets or rights of non-residents will be jointly and severally liable for the payment of the tax debt corresponding to this tax for the assets or rights deposited or whose management they are entrusted with, under the terms set out in article 42 of the General Tax Law.