Payment of self-assessments by debit to account. Obtaining an NRC
The declarations and self-assessments required by tax regulations that involve income, and for which direct debit has not been selected as a payment method, require a NRC for correct receipt by the Tax Agency. ##1##(Full Reference Number): a 22-character code generated to identify the tax payment made.
The Electronic Office offers the possibility of obtaining a NRC through its payment gateway by debiting an account or debiting a card.
To make the payment it is necessary to have a certificate or electronic DNI or be registered in the Cl@ve identification system.
Another requirement is to have funds deposited in financial institutions established as tax collection Collaborators, which offer their customers the online payment service. You can consult the list of Banking Entities adhering to this collaboration agreement, depending on the payment method selected (account or card charge), in the link "See Entities adhering to this service".
Currently, the payment of taxes through this route is not allowed for joint accounts. These types of accounts must obtain the NRC directly in the EEFF .
How to pay self-assessments by debiting an account
Once you have prepared the declaration with the result to be entered that you wish to present electronically, and therefore know the amount of the debt, access the payment option "Self-assessments" in the "Pay, defer and consult debts" section of our electronic headquarters and choose the payment method by debit to account. Identify yourself with a certificate, DNIe or Cl@ve.
Another alternative to obtain the NRC is to link to the payment gateway using the "Make payment (Get NRC )" button that will be enabled in the form for the presentation of the declaration when selecting the payment method that represents an income, whether partial or total.
Select the model and complete the identification and economic data. In the payment with charge to account you must provide the code IBAN in which the charge will be made. Then, press "Accept data and Continue". We may offer you the possibility of making the payment into an account that you have already used at another time, showing its digits and it will not be necessary to enter the full IBAN but only check the corresponding box.
If you are making the payment on behalf of a third party using the bank account of the holder of the declaration (obligated to pay), you must be authorized by the person obliged to carry out this operation.
The registration of this power of attorney can be carried out online as long as the principal (who must be the taxpayer) has an electronic certificate or Cl@ve if it is a natural person. The specific authorization to carry out this type of procedure is "PAGOAPODECCC - Payment by debit to account".
A summary of the data entered will be displayed, check that the data is correct as once the deposit has been made you will not be able to cancel it online. If correct, check the "Agree" box and press the "Sign and Send" button.
If everything is correct you will be able to see the assigned NRC on the screen. It is a 22-character code generated as proof of payment for online tax return filings. You will have 2 options on this page:
"Proof of Payment": You will download the PDF receipt of the account charge with a summary of the payment details.
'File Tax Return': Using this option you will link to the Headquarters procedure for which you have obtained NRC to complete the presentation.
If on any occasion you have not been able to obtain the Reference Number NRC , due to a specific incident, you can recover it by accessing the payment gateway again, a window will be displayed with the button "Recovery of NRC " ##2##next to the text " The charge has been made successfully but due to technical problems the cannot be released NRC ##5##, please use the NRC Recovery option This process will not result in additional charges to your account." This text indicates that the operation was successful and the charge exists.
This button allows you to obtain the NRC immediately and does not generate new charges .
For the " NRC Recovery" button to be displayed, these requirements must be met:
That you are accessing the payment or linking from a form, with the Payment Gateway of the AEAT and you are not accessing through the consultation option of a previous payment.
That you have made the payment correctly and there is a charge at the Financial Institution.
That you have not obtained the NRC on the screen due to an incident, possibly very specific.
If you persistently cannot retrieve the NRC , you can check whether the payment has been made and, if applicable, retrieve the NRC on the page " Consult debts" in the section "Consult previous payments and Nrcs Cancellation", clicking on "Self-assessments. Consultation of a previous payment by debit to account". You must enter exactly the same data that was provided to make the payment and, if it exists, the NRC generated will be obtained to serve as proof.
Remember that if you do not have an electronic certificate, DNI electronic or Cl@ve you have other alternatives to obtain the NRC :
By going to a branch of your bank, and providing the details of the self-assessment. You do not need to provide any model, only the data that is used to generate the NRC and that is the same data that is requested to make the payment (model, fiscal year, period, NIF declarant, last name and exact amount of income).
Through the online banking service if the Bank offers this option.
If you are making the payment for another person and you are not authorized to use the account of the person obliged to pay, keep in mind that in order to obtain the NRC through the payment gateway of the AEAT the holder of the certificate and the holder of the account must coincide as payers of the payment, but the NIF that is provided to the Collaborating Entity to obtain the NRC will always be that of the declarant or taxpayer.