PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• Request by the party liable for payment, accompanied by the relevant documents, whether during the voluntary or executive period.

6 Month(s)

• Tax Agency

• Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, stating that no economic-administrative claim has been lodged against said ruling.
• Economic-administrative claim: Application period: One month from the day following notification of the challenged decision or the day on which the proceedings or the prior motion for reversal is deemed as resolved. It should be addressed to the administrative body that issued the ruling being challenged.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 60.2. (BOE 18-diciembre-2003)
• Real Decreto 939/2005, de 29 de julio, por el que se aprueba el Reglamento General de Recaudación. Artículo 40. (BOE 2-septiembre-2005)
• Ley 16/1985, de 25 de junio, del Patrimonio Histórico Español. (BOE 29-junio-1985)
• Real Decreto 111/1986, de 10 de enero, de desarrollo parcial de la Ley 16/1985, de 25 de junio, del Patrimonio Histórico Español. (BOE 28-enero-1986)
• Circular conjunta de 1 de diciembre de 1993, de la Dirección General de la A.E.A.T. y la Dirección General del Patrimonio del Estado y Intervención General de la Administración del Estado.

• Online
• AEAT (Tax Agency) offices.
• Post offices.
• Other places established in Article 16 of Law 39/2015 (Ley 39/2015).

• Start: The request shall be accompanied by the asset valuation and interest report should this method of payment be accepted, both issued by the competent body of the Ministry of Culture or by the competent body determined by the regulations authorising the payment in kind. Failing said report, the receipt justifying petition thereof shall be included. If the tax debt to which the request for payment in kind refers has been determined by self-assessment, the official form used shall be included, duly completed, unless the interested party is not obliged to provide it due to already being in the possession of the local office; in such case, said party shall indicate filing date and procedure. When the request does not fulfil the requirements or the documents indicated in the preceding section are not provided, the competent body for the procedure will request that the petitioner rectifies the defect or provides the documents within a period of ten days as of the request date, indicating that, otherwise, the request shall be deemed not to have been submitted and will be filed without further formality.
• Procedure: The decision is adopted upon issue of the report by the Board for qualification, valuation and export of Spanish historic heritage assets, which is legally qualified as a non-binding report.
• End: The competent body shall motivatedly agree to the acceptance or non-acceptance of the assets in payment of the debt. Within the State's sphere of powers, the ruling shall be adopted by the Director of the Tax Collection Department of the Tax Agency. A copy of said agreement of acceptance or denial shall be sent to the Ministry of Culture or to that corresponding based on the type of asset, and to the Directorate General for State Heritage. If an acceptance agreement ruling is issued, its effectiveness shall be conditioned by the delivery or availability of the offered assets. If this takes place in the established manner in the acceptance agreement and within the deadline established in this regulation, the discharging effects of the debt shall be understood to have been produced as of the request date.

• On-line processing 

• Electronic DNI
• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address