Procedures available in the APP-AEAT
Skip information indexPay, defer and consult: Paying debts
In the "Pay debts" section there are two options "Pay debts (I am the owner)" and "Pay seizure proceedings (I am not the debtor)".
In addition, from the initial block "Pay, defer and consult debts" you have the Collection's virtual assistance tools available for calculating payment terms and calculating interest and deferrals.
Paying debts (I am the holder)
To access you must identify yourself using Cl@ve , electronic software certificate (Android and iOS systems) or DNI electronic certificate (Android system). You can access as the owner or as a person or entity authorized by law. The specific power of attorney necessary is RA19007, included in the general power of attorney GENERALLEY58 (General power for procedures or actions related to article 46.2 of law 58/2003). Once identified, in the next window the NIF of the holder who makes the access will appear and a box to enter the NIF of the taxpayer, by default it is that of the person making the access but you can modify it to that of the principal, if you have the appropriate authorization.
You have three options:
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Pay all my debts . Select this option to pay all outstanding debts at once and in the same operation. Check the NIF of the taxpayer and click "Accept".
The list of pending debts is shown, each of them with its settlement key, the tax object and the pending amount. If you click on the settlement key you will enter the details of each of them.
At the bottom the total amount and the options "Pay by account debit" and "Pay by credit/debit card" are shown.
If you choose to make the payment by account debit, enter the account IBAN where the charge will be made, the application will show you by default, if there is one, an account already used on another occasion in the AEAT so that, if it matches the one you want to use now, it will be easier and faster for you to select it. Click "Accept data and Continue."
In the next window, check the "Agree" box and press "Sign and Send". After making the payment by account debit or card at a collaborating entity, you will obtain the NRC generated and you will be able to download the payment receipt, along with the option to obtain a tax certificate of being current.
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Select some debt. This option allows you to view the list of your pending debts and select those that you want to pay. Check the NIF of the taxpayer and click "Accept"; The list of pending debts will appear, each of them with its settlement key, its tax concept and the outstanding amount. Check the box for the debt or debts you want to pay . The number of debts selected and their total amount will be calculated. You can select all the debts or delete the selection and make a new one.
Once the corresponding debts are selected, reviews the total of selected debts and the total amount and press "Pay" .
A summary of the selected debts, the total amount to be deposited and the payment options will be displayed. After making the payment, you will obtain the NRC generated and you will be able to download the receipt of the operation.
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Partial payment of a debt . You can view the list of your pending debts and select those you want to pay. After identification, check the NIF of the taxpayer and click "Accept".
The list of pending debts will appear, each of them with its settlement key, its tax concept and the outstanding amount. click on the settlement key of the debt for which you are going to make the partial payment. Review the information and debt status and press "Pay."
In the next window you can modify the amount to make the partial payment for the corresponding amount. After entering the amount, review the information in the "Considerations" section and click "Pay."
You will be able to see the total amount of the debt (including interest) and the partial amount that you are going to enter on this occasion.
You can make electronic payment by debiting an account or by credit/debit card. After making the payment you will obtain the NRC generated and you will be able to download the receipt of the operation.
Pay garnishment proceedings (I am not the debtor)
You have two options, "Payment of garnishment proceedings" and "Calculation of the garnishable amount of salaries (aid)":
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Payment of seizure proceedings. To access you must identify yourself using an electronic certificate or Cl@ve . At the top there will be the payer's data, which will be those of the owner who makes the access.
Select the diligence in the drop-down menu between the options "Salaries and salaries", "Credits (commercial and leasing)" and "Point of sale terminals (POS)"; Then, enter the diligence number, establish the issue dates from/to, NIF of the debtor and press "Search".
Click on the diligence number and you will access the details of the pending debt. You will get the summary and you will be able to make the payment directly from "Pay by account debit" or "Pay by credit/debit card".
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Calculation of the attachable amount of salaries . This tool allows you to calculate the amount to be garnished from a salary, pension, remuneration or its equivalent. At the top you have a help link to consult the applicable regulations and information on the calculation of the amount to be seized along with an explanation of the application and its operation.
Enter the amount to be garnished and mark the type of salary or remuneration, "Monthly" or "Daily"; If you select "Monthly", choose from the drop-down menu whether the extra payments are prorated or not and, finally, fill in the liquid amount, monthly or daily. Press "Calculate."
You will obtain the result at the bottom with detailed information about the monthly or daily net amount (depending on your selection), the amount to be deposited and the number of deposits.