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Payment of debts with Spanish Historical Heritage assets.

General data


Payment of debts with Spanish Historical Heritage assets.

Type of procedure





Procedure aimed at accepting payment in kind with Spanish historic heritage assets, offered by the debtor under the protection of Article 60.2 of the General Tax Act and Article 40 of the General Collection Act.

Responsible body

Tax Agency

General information on the procedure

Start-up method


Applicant:Citizen - Company

Place of presentation


AEAT offices.

Post Offices.

Other places referred to in article 16 of Law 39/2015.


Request by the party liable for payment, accompanied by the relevant documents, whether during the voluntary or executive period.

Phases of the procedure/service

Home:The request shall be accompanied by the asset valuation and interest report should this method of payment be accepted, both issued by the competent body of the Ministry of Culture or by the competent body determined by the regulations authorising the payment in kind.Failing said report, the receipt justifying petition thereof shall be included.If the tax debt to which the request for payment in kind refers has been determined by self-assessment, the official form used shall be included, duly completed, unless the interested party is not obliged to provide it due to already being in the possession of the local office;in such case, said party shall indicate filing date and procedure.When the request does not fulfil the requirements or the documents indicated in the preceding section are not provided, the competent body for the procedure will request that the petitioner rectifies the defect or provides the documents within a period of ten days as of the request date, indicating that, otherwise, the request shall be deemed not to have been submitted and will be filed without further formality.

Processing:The decision is adopted after the Report of the Board of Qualification, Valuation and Export of Spanish Historical Heritage Assets of the Ministry of Culture and Sport, which is legally classified as a non-binding report.

Termination:The competent body shall motivatedly agree to the acceptance or non-acceptance of the assets in payment of the debt.Within the State's sphere of powers, the ruling shall be adopted by the Director of the Tax Collection Department of the Tax Agency.A copy of said agreement of acceptance or denial shall be sent to the Ministry of Culture or to that corresponding based on the type of asset, and to the Directorate General for State Heritage. If an acceptance agreement ruling is issued, its effectiveness shall be conditioned by the delivery or availability of the offered assets.If this takes place in the established manner in the acceptance agreement and within the deadline established in this regulation, the discharging effects of the debt shall be understood to have been produced as of the request date.


Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency


Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing


Basic Regulations