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Form 100. Personal Income Tax Declaration 2021

3.3.3. Payment methods

Tax returns with taxes owed

In the event that the declaration was to be entered, the taxpayer may:

  • Domiciliate the payment in a credit institution that acts as a collaborator in the collection management (Bank, Savings Bank or credit cooperative) located in Spanish territory in which the account in which you want to domiciliate is open in your name.

  • Enter by obtaining a complete reference number (NRC) from your bank.

  • Through a payment letter by printing this payment document with which you can later go to a collaborating entity and make the payment.

  • Through transfer. Only taxpayers who choose to make the payment remotely and do not have an account they own in any collaborating entity will be able to make the payment by transfer after acknowledgment of debt. If the payment is made from a collaborating entity, it will be returned to the source account without having any effect with the legal consequences that non-compliance with the payment obligation entails.

Other forms of payment and/or extinction of debt

  • Payment through delivery of assets that are part of the Spanish Historical Heritage

    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.

  • Termination through entry in the current account system in tax matters

    Personal income tax taxpayers who are covered by the current account system for tax matters regulated in articles 138 to 143 of the General Regulations for actions and procedures for tax management and inspection and for the development of the common standards for the procedures for applying taxes, approved by Royal Decree 1065/2007, of July 27, will present their declaration in accordance with the rules provided for in the sixth section of the Order of September 30, 1999, which approves 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 said tax current account is established and the provisions of Royal Decree 1108/1999, of 25 December, are developed. June, which regulates the current account system in tax matters.

  • Termination due to compensation with recognized tax credits

    Tax debts resulting from personal income tax returns may also be extinguished by compensation with tax credits recognized by administrative act in favor of the same taxpayer, in the terms provided for in articles 71 et seq. of the General Tax Law and in accordance with the conditions and the procedure established in articles 55 et seq. of the General Collection Regulation.