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V0705-23 ·23 March 2023 ·consulta-vinculante Medium impact
Tax

Settling tax debts with movable property requires a formal application and specific requirements

An interested party inquired about the procedure for settling a tax debt using a 16th-century movable asset declared a Property of Cultural Interest. The DGT explains that payment in kind is only possible when expressly provided for by law, detailing the requirements and procedure regulated under the General Collection Regulations.

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2023-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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