3.3.3. Payment methods

In the event that the declaration is to be paid, the taxpayer may choose one of the following payment methods:

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

• 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 request for deferral

• Acknowledgement of debt with request for compensation

• Acknowledgement of debt with request for payment through delivery of PHE assets

• Partial income and recognition of debt with impossibility of payment

• Partial admission and recognition with request for deferment

• Income and recognition of debt with request for compensation

• Partial admission and recognition of debt 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 in their name with any collaborating entity may make the payment by transfer, after acknowledging the debt. If payment is made from a collaborating entity, it will be returned to the original account with the legal consequences that failure to comply with the payment obligation entails.

  Payment may also be made by direct debit from an account opened at a non-collaborating entity in the Single Euro Payments Area (SEPA Area) if the taxpayer does not have an account at a collaborating entity.

• Make the payment at a collaborating entity with the approval document that must be printed and submitted within the established period.

In Renta WEB the income modalities will be grouped into: "Not split" and "Split payment".

If you select "Not split" you can:

• Direct debit the amount to be paid.

• Enter with electronic payment

• Enter by going to a Bank/Savings Bank with the deposit document

• Choose other payment methods:

  • Recognition of debt with impossibility of payment

  • Debt recognition with request for deferral

  • Acknowledgement of debt with request for compensation

  • Acknowledgement of debt with request for payment through delivery of PHE assets

  • Partial income and recognition of debt with impossibility of payment

  • Partial admission and recognition with request for deferment

  • Income and recognition of debt with request for compensation

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

  • debt recognition and payment by transfer

If you select "Split payment" you can pay the first and/or second installment in the periods specified in section 3.3.4.