3.3.3. Payment methods

In the event that the declaration was to be entered, the taxpayer may choose one of the following entry methods:

• Domiciliation of 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 the payment is domiciled is open in your name. It may also be made at a non-collaborating entity that is within the Single Euro Payments Area (SEPA Area).

• Electronic payment

• Make the payment in person at a collaborating entity with the payment document

• Recognition of debt with impossibility of payment

• Debt recognition with deferral request

• Debt recognition with request for compensation

• Recognition of debt with request for payment through delivery of goods from the PHE

• Partial income and recognition of debt with impossibility of payment

• Partial entry and recognition of with request for deferral

• Entry and recognition of debt with request for compensation

• Partial income and debt recognition with request for payment through delivery of PHE assets

• Debt recognition and payment by transfer. Only those 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 acknowledging the debt. If the payment is made from a collaborating entity, it will be returned to the source account with the legal consequences that non-compliance with the payment obligation entails.

  The payment may also be made by direct debit to an account opened in a non-collaborating entity of the Single Euro Payments Area (SEPA Zone) if the taxpayer does not have an account in a collaborating entity.

• Make the payment at a collaborating entity with the approval document that you must print and enter within the established period.

In Renta WEB the entry modalities will be grouped into: "Not in installments" and "Installation payment".

If you select "Not divided" you will be able to:

• Domiciliate the amount to be deposited.

• Enter with electronic payment

• Enter by going to a Bank/Cash Office with the entry document

• Opt for other payment methods:

  • Recognition of debt with impossibility of payment

  • Debt recognition with deferral request

  • Debt recognition with request for compensation

  • Recognition of debt with request for payment through delivery of goods from the PHE

  • Partial income and recognition of debt with impossibility of payment

  • Partial entry and recognition of with request for deferral

  • Entry and recognition of debt with request for compensation

  • Partial income and debt recognition with request for payment through delivery of PHE assets

  • debt recognition and payment by transfer

If you select "Payment in installments" you will be able to direct debit the first and/or the second installment in the deadlines set out in section 3.3.4.