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Form 100. 2019 Personal Income Tax return

3.3.3. Payment methods

Tax returns with taxes owed

If the tax return is to be paid, the taxpayer may:

  • Have your payment paid directly into a credit institution that acts as a collaborator in tax collection management (Bank, Savings Bank or credit cooperative) located in Spain where the account in which you have your name is open.
  • Enter by obtaining a full reference number (NRC) from your bank.
  • Through a payment letter printing this payment document, which you can then use to contact a collaborating entity and make the payment.

Other forms of payment and/or debt extinction

  • Payment by delivery of goods belonging to the Spanish Historical Heritage.

    Payment may be made by delivery of goods belonging to the Spanish Historical Heritage that are registered in the General Inventory of Furniture Goods or in the Register General of Cultural Interest Property, in accordance with the provisions of article 73 of Act 16/1985 of 25 June, on Spanish Historical Heritage. The taxpayer who intends to use this payment method in kind as a means of paying debts for Personal Income Tax to the Administration must follow the established procedure for this purpose, by article 40 of the General Collection Regulation, approved by Royal Decree 939/2005 of 29 July (Official State Gazette of 2 September). For these purposes, the procedure for electronic filing of self-assessments with a result of payment with a payment request by delivery of assets of the Assets Spanish History is regulated in article 10 of Order HAP/2194/2013 of 22 November, which regulates procedures and general conditions for filing certain self-assessments, informative tax returns, census declarations, communications and requests for refunds, of a tax nature. Under no circumstances will the electronic filing of the self-assessment be considered as a payment request by delivering Spanish Historical Heritage assets

  • Termination by entering the current account system in tax matters

    Taxpayers of Personal Income Tax who are included in the current account system in tax matters regulated in Articles 138 to 143 of the General Regulation of the actions and procedures for tax management and inspection and the development of the common rules of the tax application procedures, approved by Royal Decree 1065/2007 of 27 July will file its declaration in accordance with the rules set out in section six of the Order of 30 September 1999, approving the application form for inclusion in the current account system in tax matters, the place of presentation of tax returns that generate debts or credits that must be recorded in this current tax account and the drawn up in Royal Decree 1108/1999 of 25 June, which regulates the current account system in the area of taxation
  • Termination for compensation with recognised tax credits

    The tax debts resulting from the Personal Income Tax returns may also be extinguished by compensation with tax credits recognised by an administrative act in favour of the same taxpayer tax, under the terms set out in Articles 71 and following of the General Tax Law and in accordance with the conditions and procedure established in Articles 55 and following of the General Collection Regulation.