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Form 100. 2019 Personal Income Tax return

3.3.7. Special payment methods

  • Recognition of debt with impossibility of payment this option is only available if you do not choose to defer the payment. When the tax return is filed online, a debt will be recognised for the total amount of the tax return, and you will obtain a debt settlement password. With this settlement password, if you wish, you can subsequently request the deferral or compensation of the previous amount in the E-Office (https://www.agenciatributaria.gob.es), through the option Procedures, Services and Procedures (Information and Registration)/Collection.

  • Debt recognition with deferral application this option is only available if you do not choose to defer the payment. When the tax return is filed online, a debt will be recognised for the total amount of the tax return, having stated the intention of requesting a deferral of the payment. You will obtain a debt settlement password that you must use to make this deferral application effective in the E-Office (https://www.agenciatributaria.gob.es), through the option Procedures, Services and Procedures (Information and Registration)/Collection.

  • Debt recognition with a request for compensation this option is only available online if you do not choose to defer the payment. At the time of the electronic filing of the tax return, a debt will be recognised for the total amount of the tax return, having stated the intention of requesting payment compensation. You will obtain a debt settlement password that you must use to make this compensation request effective in the E-Office (https://www.agenciatributaria.gob.es), through the option Procedures, Services and Procedures (Information and Registration)/Collection.

    If you wish to pay in instalments over two instalments (60/40%) and also request the compensation of the first of these instalments, you must go to the Tax Agency 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 defer the payment. You must indicate the amount you wish to pay (providing the NRC corresponding to this amount, provided by your bank or obtained through the Online Payment of taxes with affiliated entities) and the amount for which you wish to recognise the debt. At the time of filing the tax return, a debt will be recognised for the outstanding amount, and you will obtain a debt settlement password. With this settlement password, if you wish, you can subsequently request the deferral or compensation of the previous amount in the E-Office (https://www.agenciatributaria.gob.es), through the option Procedures, Services and Procedures (Information and Registration)/Collection.

  • Partial income and debt recognition with deferral application this option is only available if you do not choose to defer the payment. You must indicate the amount you wish to pay (providing the NRC corresponding to this amount, provided by your bank or obtained through the Online Payment of taxes with arranged entities) and the amount for which you wish to recognise debt with the intention of requesting a deferral. At the time of the electronic filing of the tax return, a debt will be recognised for the outstanding amount. You will obtain a debt settlement password that you must use to make the deferral application effective in the E-Office (https://www.agenciatributaria.gob.es), through the option Procedures, Services and Procedures (Information and Registration)/Collection.

  • Partial income and debt recognition with compensation request this option is only available online if you do not choose to pay in instalments. You must indicate the amount you wish to pay (providing the NRC corresponding to this amount, provided by your bank or obtained through the Online Payment of taxes with arranged entities) and the amount for which you wish to recognise debt with the intention of requesting compensation. At the time of the electronic filing of the tax return, a debt will be recognised for the outstanding amount. You will obtain a debt settlement password that you must use to make the compensation request effective in the E-Office (https://www.agenciatributaria.gob.es), through the option Procedures, Services and Procedures (Information and Registration)/Collection.