Payment of tax debt by means of the delivery of assets belonging to Spanish Historical Heritage

Regulation: Article 125.2 LIS

The taxpayer may pay the tax debt 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, without being able to include in the tax base the positive or negative income that is revealed on the occasion of said payment.

To pay the tax debt by handing over assets that are part of the Spanish Historical Heritage, the taxpayer must follow the procedure established in article 40 of Royal Decree 939/2005, of July 29, which approves the General Collection Regulations.

Article 10 of Order HAP /2194/2013, of November 22, regulating the procedures and general conditions for the submission of certain self-assessments and information returns of a tax nature, regulates the procedure for the electronic submission of self-assessments with a result to be paid, with a request for payment through delivery of assets of the Spanish Historical Heritage.