3.8.4.Payment of tax

Payment of the tax debt resulting from the Wealth Tax may be made by direct debit or by bank transfer to the credit institution acting as a collection partner located in Spain where the direct debit account is open in your name, or by credit or debit card under e-commerce conditions or by Bitcoin. Direct debit may also be made from an account opened with a credit institution that does not participate in the Single Euro Payments Area (SEPA) if the taxpayer does not have an account in their own name opened with an institution that participates in collection management.

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.

• Payment, after acknowledging the debt, by bank transfer only in cases where the taxpayer does not have an open account in one of the credit institutions that acts as a collaborator in the collection management. In these cases, you can also make the payment by direct debit from an account opened in an entity that does not collaborate with the Single Euro Payments Area (SEPA).

In cases where the taxpayer does not make the payment at the time of filing the declaration, as this 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

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.