Payment of debts with Spanish historic heritage assets.

Denomination

Payment of debts with Spanish historic heritage assets.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure aimed at accepting payment in kind with assets of the Spanish Historical Heritage, offered by the debtor under art. 60.2 of the LGT and art. 40 of the RGR.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Request from the party obliged to pay, accompanied by the relevant documents, whether in the voluntary or executive period.

Phases of the procedure/service

Start: The application must be accompanied by an appraisal of the assets and a report on the interest in accepting this form of payment, both issued by the competent body of the Ministry of Culture or by the competent body determined by the regulations authorizing payment in kind. In the absence of the aforementioned reports, proof of having requested them must be included. If the tax debt referred to in the request for payment in kind has been determined by means of a self-assessment, the official form of the same must be attached, duly completed, unless the interested party is not obliged to present it because it is already in the possession of the Administration; in such case, said party shall indicate filing date and procedure. When the application does not meet the requirements or the documents indicated in the previous section are not attached, the body responsible for processing the application will require the applicant to correct the defect or provide the documents within a period of 10 days from the day following notification of the requirement, indicating that, if this is not done, the application will be deemed not to have been submitted and will be archived without further procedure.

Procedure: The decision was made after the report of the Board for the Qualification, Valuation and Exportation of Spanish Historical Heritage Goods of the Ministry of Culture and Sport, which is legally classified as a non-binding report.

End: The competent body will decide in a reasoned manner whether or not to accept the assets in payment of the debt. Within the scope of State powers, the resolution must be adopted by the Director of the Collection Department of the State Tax Administration Agency. A copy of said acceptance or denial agreement shall be sent to the Ministry of Culture, or to the corresponding authority depending on the type of asset, and to the General Directorate of State Heritage. If an acceptance agreement is issued, its effectiveness will be conditional on the delivery or availability of the assets offered. If this occurs in the manner established in the acceptance agreement and within the period established in this Regulation, the extinguishing effects of the debt will be deemed to have occurred from the date of the application.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing