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Practical Heritage Manual 2022.

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 by debit or charge on account or by direct debit (please note that direct debit can be made from April 11 to June 27, 2023, both inclusive).

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.

  • Payment, prior recognition of debt, by bank transfer.

    The taxpayer who DOES NOT have an account opened in any of the credit institutions that act as collaborators in the collection management , can make the payment of the entire tax debt resulting from the declaration of the Wealth Tax, prior recognition of the same, by bank transfer, in accordance with the provisions of the Resolution of January 18, 2021, of the General Directorate of the State Tax Administration Agency, which defines the procedure and the conditions for the payment of debts through transfers through collaborating entities in the collection management entrusted to the State Tax Administration Agency.

    You can consult more information about this transfer payment procedure at:

In those cases in which the taxpayer does not make the payment at the time of filing the declaration, since it is a tax assigned to the Autonomous Communities, the processing of the amount that remains pending payment must be carried out by the taxpayer before the corresponding Autonomous Community. to his habitual residence. To this end, you must request it in writing to the corresponding Autonomous Community.

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.