How to modify the IBAN code after filing the return

If the result is a payment

If you are filing a tax return and you have paid the payment by direct debit, you can change the IBAN of the direct debit payments from your file, in the "Available Services" section, "View/Modify direct debit payments."

A search page for direct debit payments will open. Enter the Tax ID, select the fiscal year and choose form 100 in the drop-down menu "Form" (form 102 if you wish to view and modify the second term). Click "Search."

The details of the direct debit payments will be loaded, which are in accordance with the search criteria. Click on the link in the supporting document number to access the details and the available services.

Once in the details of the direct debit, at the top, click on "Rectify IBAN ."

A pop-up window will then be displayed, warning that the direct debit account will be rectified. Accept and provide the new bank account number.

If the details are correct, click on "Sign and send."

You will obtain the confirmation of the modification on the screen, with the information on the previous account and the new account.

In addition, 2 possible actions may appear in the "Consultation, revocation, rehabilitation or rectification of the direct debit account":

• "Pay in instalments and pay in instalments": It appears when the taxpayer has paid form 100 by direct debit for the total amount. You can split and pay both instalments by direct debit using this option.

• "Direct debit the second term": It appears when the taxpayer has direct debited the first term but not the second. This option allows you to set up a direct debit for the second term.

Modification of the IBAN code of the direct debit from the E-Office options

You can also make the modification from the option "Direct debits-Consultation, revocation, renovation or rectification of the direct debit account" , which you will find in the E-Office, both in the list of procedures of form 100 by clicking on "All procedures" and in the section "Pay, defer and view debts."

Social partners must access by the specific option "Direct debits-Consultation, revocation, rehabilitation or rectification of the direct debit account for collaborators," within "Pay, defer and view debts". Only allows identification with an electronic certificate.

Depending on the form of identification, you will have access to the direct debits of different models:

• If you log in with a reference number, you can only manage the direct debit of forms 100 and 102 (first and second instalment of Income). Please note that when you log in with a reference number, the account ownership is checked (if it does not appear in the the Tax Agency will not be allowed to rectify the tax return), for example, if it is a newly created account, it will not appear in the Tax Agency databases and the modification will not be permitted.

  In addition, in the event of a joint declaration, the spouse's reference is required.

• The identification with an electronic certificate / DNI or Cl@ve allows you to revoke or rectify the direct debit of other forms such as 123, 130, 303, etc.

Moreover, if, after filing the tax return with direct debit of the amount to be paid by the Tax Agency, you cannot find the IBAN indicated, in the the proof of presentation will be informed of this and the link "Rectify account" will be enabled, so that you can make the modification immediately.