Other forms of payment and/or extinction of tax debts

Payment by delivery of goods that are part of the Spanish Historical Heritage

Regulations: Articles 97.3 Law IRPF and 62.3 Regulation

Payment of the tax debt may be made by handing over assets that are part of the Spanish Historical Heritage and are registered in the General Inventory of Movable Property or in the General Register 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. The taxpayer who intends to use this means of payment in kind as a means to satisfy debts for the IRPF to the Administration must follow the procedure established for this purpose by article 40 of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29 ( BOE of September 2). The procedure for the electronic submission of self-assessments with a result to be entered with a request for payment through delivery of assets of the Spanish Historical Heritage is regulated in article 10 of Order HAP /2194/2013, of November 22, which regulates the procedures and general conditions for the submission of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature.

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

Extinction by annotation in the current account system in tax matters

The tax debt resulting from the declaration of IRPF may be extinguished by offsetting by means of an entry in the tax current account system.

To this end, taxpayers of IRPF who are covered by the current account system for tax matters regulated in articles 138 to 143 of the General Regulations on actions and procedures for tax management and inspection and the development of common rules for procedures for the application of taxes, approved by Royal Decree 1065/2007, dated 27 July, shall submit their declaration in accordance with the rules set out in the sixth section of the Order of 30 September 1999, which approves the model for requesting inclusion in the current account system for tax matters, establishes the place for submitting tax declarations that generate debts or credits that must be recorded in said tax current account and develops the provisions of Royal Decree 1108/1999, dated 25 June, which regulates the current account system for tax matters.

Extinction by compensation with recognized tax credits

Tax debts resulting from the declarations of IRPF may also be extinguished by offsetting tax credits recognized by administrative act in favor of the same taxpayer, under the terms provided for in articles 71 et seq. of the General Tax Law and in accordance with the conditions and procedure established in articles 55 et seq. of the General Collection Regulations.