Formas de pago y presentación del modelo 200

Submission of Form 200 for 2021 with payment by direct debit

Taxpayers or entities representing the tax group whose tax period coincides with the calendar year and, therefore, have indicated on the return that ended on 31 December 2021, may use as a means of payment direct debit at the deposit institution that acts as a collaborator in the collection management (Bank, Savings Bank or Credit Cooperative), in which the account in which the payment is direct debited is opened in their name.

The presentation with direct debit can be made from 1 July to 20 July 2022, both inclusive.

La Agencia Tributaria comunicará la orden de domiciliación bancaria a la Entidad Colaboradora señalada, la cual procederá a cargar en cuenta el importe domiciliado en la fecha en la que se le indique, que coincidirá con el último día de pago en periodo voluntario.

Los pagos se entienden realizados en la fecha de cargo en cuenta de las domiciliaciones, considerándose justificante del ingreso realizado el que a tal efecto expida la entidad de depósito.

Las personas o entidades autorizadas a presentar por vía electrónica declaraciones en representación de terceras personas también podrán, por esta vía, dar traslado de las órdenes de domiciliación que previamente les hayan comunicado los terceros a los que representan.

If you want to make the direct debit payment for Form 200, once the return has been validated without errors, click on the button Formalise Payment / Refund".En el desplegable "Seleccione el tipo de Declaración", escoge "Domiciliación del importe a ingresar" e indica el IBAN de la cuenta en la que deseas que se realice el cargo.

It is important to ensure that the IBAN reported on which the amount to be paid by direct debit corresponds to a current demand account (current or savings), and that the taxpayer's NIF is the account holder.The financial institution will only accept payment if this requirement is met.To submit the declaration, click on "Sign and Send".

Si no existen errores, aparecerá un aviso de confirmación de firma y envío.Si deseas consultar los avisos pendientes haz clic en "Cancelar".To continue with the presentation click on "Continue".

To complete the process, check “OK” and click “Sign and Send”.

If the submission has been made correctly, a response page will be displayed with a document PDF of the proof of submission and the copy of the declaration, together with the secure verification code (CSV) that will allow you to verify the authenticity of the document through the "Document comparison by means of secure verification code" service.

You will be able to retrieve a copy of the return filed if you access the "Consultation of returns filed" procedure with your electronic certificate.