How to modify the IBAN code after filing the return

If the result is a payment

If it is a declaration to be paid and you have set up a direct debit, you can modify the IBAN of the direct debit periods from your file, in the section "Available Services" , "Check / Modify direct debits".

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

The data of the direct debits that meet the search criteria will be loaded. Click on the link for the receipt number to access the details and available services.

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

A pop-up window will then appear informing you that the direct debit account will be corrected. Accept and provide the new bank account number.

If the data is correct, click "Sign and send".

You will receive proof of the modification on screen, with the information of the previous account and the new account.

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

• "Split and direct debit the two installments": It appears when the taxpayer has domiciled the payment of form 100 for the total amount. With this option you can split and pay the two installments by direct debit.

• "Domiciliate the second installment": It appears when the taxpayer has domiciled the first installment but not the second. Using this option you can set up a direct debit for the second installment.

Modification of the code IBAN of the direct debit from the Electronic Office options

You can also make the change from the option "Direct debits - Check, revoke, rehabilitate or rectify the direct debit account" , which you will find in the Electronic Office, both in the list of procedures of form 100 by clicking on "All procedures" and in the section "Pay, defer and check debts".

Social collaborators must access through the specific option "Direct debits - Consult, revoke, reinstate or rectify the direct debit account for collaborators", within "Pay, defer and consult debts" . Only allows identification with electronic certificate.

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

• If you log in with a reference, you will only be able to manage the direct debit of forms 100 and 102 (first and second installment of Income Tax). Please note that when accessing with a reference, the ownership of the account is checked (if it does not appear in the AEAT databases, rectification will not be permitted) for example, if it is a newly created account, it will not appear in the AEAT databases and modification will not be permitted.

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

• Identification with a certificate/ electronic ID or Cl@ve also allows you to revoke or rectify the direct debit of other models such as 123, 130, 303, etc.

Furthermore, if after filing the declaration with direct debit of the amount to be paid to AEAT you cannot locate the IBAN indicated, the filing receipt itself will inform you about this and the "Rectify account" link will be enabled, so that you can make the modification immediately.