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Practical Heritage Manual 2023.

Payment of the Wealth Tax debt levies

Without prejudice to the possibility of requesting the deferral or payment instalments 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 by debit or charge to an account or by direct debit (note that direct debit may be made from April 3 to June 26, 2024, 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, 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.

  • Payment, upon acknowledgement of debt, by bank transfer.

    New in 2023: Taxpayers who do not have an open account in any collaborating credit institution may carry out direct debit in a non-collaborating institution belonging to the Single Euro Payments Area (SEPA).

    See in this regard Order HFP /387/2023, of April 18, which modifies Order EHA /1658/2009, of June 12, which establishes the procedure and conditions for the direct debit of payment of certain debts through credit institutions that provide the service of collaboration in the collection management of the State Tax Administration Agency.

    The taxpayer who DOES NOT have an open account in one of the credit institutions that act as collaborators in the collection management , may pay the entire tax debt resulting from the Wealth Tax declaration, upon recognition thereof, 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 conditions for the payment of debts through transfers through collaborating entities in the collection management entrusted to the State Tax Administration Agency.

    In the event that it is detected that the transfer has been made from an account opened in an entity collaborating with the AEAT, said transfer will be returned to its original account and the payment made will not have any effect, with the legal consequences that this could entail for the settled/self-assessed debt. In this case, you must choose another payment method.

    You can find more information about 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

    Likewise, as previously stated, in cases where you do not have an open account in any credit institution that acts as a collaborator in the collection management, you may make the payment by direct debit in an account opened in a non-collaborating entity of the Single Euro Payments Area (SEPA Area) under the terms provided for in Order EHA/1658/2009, of June 12.

In cases where the taxpayer does not make the payment at the time of filing the declaration, as it is a tax transferred to the Autonomous Communities, the processing of the amount pending payment must be carried out by the taxpayer before the Autonomous Community corresponding to his habitual residence. To this end, you must submit a written request 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 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.