Skip to main content

Payment of self-assessments by direct debit.Obtaining an NRC

Tax returns and self-assessments required by tax regulations that result in a payment due, and for which direct debit has not been selected as a form of payment, need an NRC (Complete Reference Number) to be correctly received by the Tax Agency:a 22-character code generated to identify the tax payment made.

The e-Office offers the possibility of obtaining an NRC through its payment gateway by direct debit or credit card.

To make the payment it is necessary to have a certificate or DNI electronic DNI or be registered in the Cl@ve PIN 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 banks that are members of this collaboration agreement, depending on the payment method selected (direct debit or card), in the link "See the banks that are members of this service".

Tax payment is currently not allowed via this route for pooled accounts.This type of accounts must obtain the NRC directly from the EEFF.

How to make the payment of self-assessments by direct debit

  1. Once you have prepared the tax return with the result to be paid that you wish to file electronically, and therefore know the amount of the debt, access the "Self-assessments" payment option in the "Pay, defer and consult debts" section of our E-Office and choose the method of payment by direct debit.Identify yourself with a certificate, DNIor Cl@ve PIN.

    Another alternative to obtain the NRC is to link to the payment gateway using the button "Make payment (Obtain NRC)" that will be enabled in the form for filing the tax return when selecting the payment method that involves a payment, whether partial or total.

  2. Select the model and complete the identification and economic data.When paying by direct debit, you must provide the IBAN code where the charge will be made.Then click on "Accept data and Continue".We may offer you the possibility to pay into an account that you have already used in the past by displaying the account digits and you will not need to enter the full IBAN but only tick the appropriate box.

    If you are making the payment on behalf of a third party using the bank account of the holder of the tax return (the person liable to pay), you must be authorised by the person liable to make the payment.

    The registration of this power of attorney can be done online, provided that the principal (who must be the taxpayer) has an electronic certificate or Cl@ve PIN in the case of a natural person.The specific authorisation to carry out this type of procedure is "PAGOAPODECCC - Payment by direct debit".

    Select template

    Indicate IBAN

  3. 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 it is correct, tick the "I agree" box and click on the "Sign and Send" button.

    Application form

  4. If everything is correct, you will see the allocated 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 direct debit with a summary of the payment details.

    • 'File Tax Return':this option links you to the e-Office procedure for which the NRC was obtained, so that you can finish the filing process.

      Payment made and NRC obtained

      Receipt for payment made

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 appear with the button "Recovery of NRC" next to the text "The charge has been made successfully but due to technical problems the NRC cannot be released, use the option Recovery of NRC This process will not generate additional charges on your account".This text indicates that the transaction was successful and the charge exists.

This button allows you to obtain the NRC immediately and does not generate new charges.

NRC recovery

For the "Retrieve from NRC" button to be displayed, these requirements must be met:

  • You are accessing the payment or linking from a form, with the Payment Gateway of the AEAT and you are not accessing via the option to consult a previous payment.

  • You have made the payment correctly and there is a charge in the financial institution.

  • That you did not get NRC on the screen due to an issue, possibly very punctual.

If you are persistently unable to recover the NRC, you can check whether the payment has been made and, if applicable, recover the NRC on the "Consult debts" page in the "Consult previous payments and Nrcs cancellation" section, by clicking on "Self-assessments".Consultation of a previous payment by direct debit".You have to enter exactly the same data that were provided to make the payment and, if the payment exists, you will obtain the NRC generated to serve as proof of payment.

Remember that if you do not have an electronic certificate, electronic DNI or Cl@ve PIN, you have other options for obtaining an NRC:

  • By going to a branch of your bank, and providing the details of the self-assessment.It is not necessary to provide a form, simply the details that are used to generate the NRC (complete reference number), which are the same ones required to make a payment (form, year, period, taxpayer NIF, surname and exact amount of the payment).

  • Through the online banking service if the Bank offers this option.

If you are making the payment for another person and you are not authorised to use the account of the person liable to pay, bear in mind that in order to obtain the NRC through the AEAT's payment gateway, the certificate holder and the account holder must coincide as payers of the payment, but the NIF provided to the Collaborating Entity to obtain the NRC will always be that of the taxpayer or person liable to pay tax.