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Form 100. Personal Income Tax Declaration 2019

3.3.7. Special payment methods

  • Recognition of debt with impossibility of payment This option is only available if you do not choose to split the payment. At the time of the telematic presentation of the declaration, a debt will be recognized for the total amount of the declaration, and you will obtain a debt settlement key. With this settlement key, if you wish, you may subsequently request the postponement or compensation of the previous amount at the Electronic Headquarters (https://www.agenciatributaria.gob.es), through the Procedures, Services and Procedures option. (Information and Registration)/Collection.

  • Debt recognition with deferral request This option is only available if you do not choose to split the payment. At the time of electronic submission of the declaration, a debt will be recognized for the total amount of the declaration, having expressed the intention to request a deferral of payment. You will obtain a debt settlement key that you must use to make said postponement request effective at the Electronic Headquarters (https://www.agenciatributaria.gob.es), through the Procedures, Services and Procedures option (Information and Registration )/Collection.

  • Debt recognition with request for compensation This option is only available, online, if you do not choose to split the payment. At the time of the telematic presentation of the declaration, a debt will be recognized for the total amount of the declaration, having expressed the intention to request compensation for the payment. You will obtain a debt settlement key that you must use to make said compensation request effective at the Electronic Headquarters (https://www.agenciatributaria.gob.es), through the Procedures, Services and Procedures option (Information and Registration )/Collection.

    If you wish to split the payment into two installments (60/40%) and also request compensation for the first of these installments, you must go to the AEAT Delegation or Administration corresponding to your address.

  • Partial income and recognition of debt with impossibility of payment this option is only available if you do not choose to split the payment. You must indicate the amount you wish to pay (providing the NRC corresponding to said amount, provided by your bank or obtained through the Telematic Payment of taxes with agreed entities) and the amount for which you wish to recognize debt. At the time of electronic submission of the declaration, a debt will be recognized for the amount pending payment, and you will obtain a debt settlement key. With this settlement key, if you wish, you may subsequently request the postponement or compensation of the previous amount at the Electronic Headquarters (https://www.agenciatributaria.gob.es), through the Procedures, Services and Procedures option. (Information and Registration)/Collection.

  • Partial income and debt recognition with deferral request this option is only available if you do not choose to split the payment. You must indicate the amount you wish to pay (providing the NRC corresponding to said amount, provided by your bank or obtained through the Telematic Payment of taxes with agreed entities) and the amount for which you wish to recognize debt with the intention of requesting a deferral. At the time of electronic submission of the declaration, a debt will be recognized for the amount pending payment. You will obtain a debt settlement key that you must use to make the postponement request effective at the Electronic Headquarters (https://www.agenciatributaria.gob.es), through the Procedures, Services and Procedures option (Information and Registration )/Collection.

  • Partial income and recognition of debt with request for compensation This option is only available, online, if you do not choose to split the payment. You must indicate the amount you wish to pay (providing the NRC corresponding to said amount, provided by your bank or obtained through the Telematic Payment of taxes with agreed entities) and the amount for which you wish to recognize debt with the intention of requesting compensation. At the time of electronic submission of the declaration, a debt will be recognized for the amount pending payment. You will obtain a debt settlement key that you must use to make the compensation request effective at the Electronic Headquarters (https://www.agenciatributaria.gob.es), through the Procedures, Services and Procedures option (Information and Registration )/Collection.