3.7.4. Payment of tax

Payment of the tax debt resulting from the Wealth Tax may be made by direct debit or direct debit from the credit institution that acts as a collaborator in the collection management located in Spanish territory where the account in which the payment is domiciled is open in your name.

Likewise, the payment or extinction of tax debts may be carried out:

• By delivering assets that are part of the Spanish Historical Heritage and 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, on 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 and following of the General Tax Law and in accordance with the conditions and procedure established in articles 55 and following of the General Collection Regulations.

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.

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 will 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 him, in the terms provided for in article 42 of the General Tax Law.