1.6.3 Declaration to be entered with a request for deferment, installment payment, compensation, recognition of debt or with assets of the Historical Heritage

The procedure for electronic submission of the declaration in these cases will be the same as that set out in the previous cases, with the particularity that, once it has been completed, the presenter will obtain, in addition to the secure verification code, a seventeen-character settlement code with which to request the deferral, or fractioning, or the compensation of the debt, as well as the payment of the debt through the delivery of assets of the Spanish Historical Heritage. This request may be made either at the same time that the key is obtained through the corresponding link enabled for this purpose, or at a later time by accessing the Electronic Headquarters of the Tax Agency on the Internet, electronic address « https://sede.agenciatributaria.gob.es » through the option «Procedures, Services and Procedures (Information and Registration)/Collection».

In the case of declarations with a result to be paid in which the taxpayer intends to make a partial payment of the total debt and at the same time make a request for deferral, fractionation or compensation of the remaining part of the debt, or a request for payment of said part through delivery of assets of the Spanish Historical Heritage, he/she must obtain the Complete Reference Number (NRC) in the manner indicated in letter a) above provided for the case in which the result of the declaration is to be paid, and the payment is not made by direct debit.

In no case will the electronic submission of the self-assessment be, in itself, considered a request for deferral, fractionation or compensation of the debt, or payment of the debt through delivery of assets of the Spanish Historical Heritage.