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Payment of debts with Spanish historic heritage assets.

General Details

Denomination

Payment of debts with Spanish historic heritage assets.

Procedure type

Taxation

Subject

Taxes

Purpose

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

Responsible body

State Revenue Office

General information of the procedure

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 person obliged to pay, accompanied by the pertinent documents, whether in the voluntary period or in the executive period.

Phases of the procedure/service

Start: The application must be accompanied by the valuation of the goods and the 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 that authorize payment in kind. In the absence of the aforementioned reports, proof of having requested them must be attached. If the tax debt to which the request for payment in kind refers has been determined through self-assessment, you must attach the official form thereof, 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 accompanied, the body competent for processing will require the applicant to, within a period of 10 days counted from the day following notification of the requirement correct the defect or provide the documents, with an indication that, if you do not do so, the application will be considered not submitted and will be archived without further processing.

Procedure: The decision is adopted by issuing the Report of the Board of Qualification, Valuation and Exportation of Spanish Historical Heritage assets of the Ministry of Culture and Sports, which is legally classified as a non-binding Report.

End: The competent body will agree in a reasoned manner whether or not to accept the assets in payment of the debt. Within the scope of the State's powers, the resolution must be adopted by the Director of the Collection Department of the State Tax Administration Agency. Of said acceptance or denial agreement, a copy will be sent to the Ministry of Culture, or to the appropriate one depending on the type of property, and to the General Directorate of State Heritage. If an acceptance agreement is issued, its effectiveness will be conditioned on the delivery or making available of the goods 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 understood to have occurred from the date of the request.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

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

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

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations