Paying debts

Partial payment of a debt

The "Partial payment of a debt" management, available both on the electronic headquarters and in the AEAT app, allows you to view the list of your outstanding debts and select those you wish to pay. 

You can access as the owner or as an authorized person or entity. The specific power of attorney required is RA19010, included in the general power of attorney GENERALLEY58 (General power of attorney for procedures or actions related to article 46.2 of law 58/2003).

After identifying yourself with Cl@ve or with a certificate or electronic DNI , check the taxpayer's NIF , or modify it in the case of access with power of attorney on behalf of a third party, and press "Accept".

The list of outstanding debts will then appear, each with its settlement code, tax concept and outstanding amount. Click on the settlement key of the debt for which you are making a partial payment.

Review the information and status of the debt and click "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."

An informative notice will be displayed regarding the available payment methods and the settlement receipt number will be provided, which is necessary to make the electronic payment using the option indicated in the Electronic Office.

You will also be able to see the total amount of the debt (including interest) and the partial amount that you are going to pay on this occasion. 

You can make the payment electronically by direct debit, by card or by transfer. The option "Obtain payment document from a collaborating entity ( PDF )" will also be enabled for in-person payment at a bank branch.

After making the payment by direct debit or with a card at a collaborating entity, you will receive the NRC generated and you will be able to download proof of the transaction.

If you choose to pay by bank transfer, please note the notice above: The account must belong to an entity that does not collaborate with the AEAT .

When a partial payment is made, the debt remains outstanding until it is fully paid. 

It is necessary to access the detail, by clicking on the settlement key, to see the amount already paid, the date of payment and the NRC .