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Form 100. 2020 Personal Income Tax Return Declaration

3.3.7. Other 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 code with which you can subsequently request the postponement or compensation of the amount.

  • 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 deferral request effective.

  • 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 request effective.

  • 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 you can request the deferral or compensation of the previous amount.

  • 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 deferral request effective.

  • 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.

  • Recognition of debt or partial income with request for payment through delivery of assets that are part of the Spanish Historical Heritage.

    This option is only available if you do not choose to split the payment. Payment may be made by delivery of assets that are part of the Spanish Historical Heritage that are registered in the General Inventory of Movable Property or in the General Registry of Assets of Cultural Interest, in accordance with the provisions of article 73 of Law 16/1985. of June 25, of the Spanish Historical Heritage. The taxpayer who intends to use this means of payment in kind as a means to satisfy personal income tax debts to the Administration must follow the procedure established for this purpose by article 40 of the General Collection Regulation, approved by Royal Decree 939/2005, of 29 of July (BOE of September 2). For these purposes, the procedure for the electronic presentation of self-assessments with results to be entered with a request for payment by delivery of Spanish Historical Heritage assets is regulated in article 10 of Order HAP/2194/2013, of November 22, by the that regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature. In no case will the electronic presentation of the self-assessment be, by itself, considered a request for payment through the delivery of Spanish Historical Heritage assets.

To exercise these options from "Submit declaration" you must choose the “Not in installments” option and select “Other payment methods” which will allow you to make the presentation and then be able to Process the debt.