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Form 100. Personal Income Tax Return 2023

3.3.6. Other payment methods

  • Debt recognition with impossibility of payment This option is only available if you do not choose to split the payment. When you file your tax return online, a debt will be recognized for the total amount of the return, and you will receive a debt settlement code with which you can request a deferral or offset 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 receive a debt settlement code that you must use to make the deferral request effective.

  • Debt recognition with compensation request This option is only available online 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 payment offset. You will receive a debt settlement code that you must use to complete your request.

  • Partial payment and recognition of debt with inability to pay 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, supplied by your bank or obtained through Electronic Payment of taxes with contracted entities) and the amount for which you wish to acknowledge 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 code you can request a deferral or offset of the previous amount.

  • Partial payment and recognition of debt 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, supplied by your bank or obtained through Electronic Payment of Taxes with contracted entities) and the amount for which you wish to acknowledge 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 receive a debt settlement code that you must use to complete the deferral request.

  • Partial payment 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, supplied by your bank or obtained through Electronic Payment of taxes with contracted entities) and the amount for which you wish to acknowledge 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 receive a debt settlement code that you must use to complete your compensation request.

  • Recognition of debt or partial payment 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 through delivery of assets that are part of the Spanish Historical Heritage and are registered in the General Inventory of Movable Property or in the General Register of Assets of Cultural Interest, in accordance with the provisions of article 73 of Law 16/1985, of June 25, on the Spanish Historical Heritage. The taxpayer who intends to use this means of payment in kind as a means to satisfy debts for personal income tax 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 July 29 (BOE of September 2). For these purposes, the procedure for the electronic submission of self-assessments with a result to be entered with a request for payment through delivery of assets of the Spanish Historical Heritage is regulated in article 10 of Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the submission of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature. In no case will the electronic submission of the self-assessment be, in itself, considered a request for payment through the delivery of assets of the Spanish Historical Heritage.

To exercise these options from "File return" you must choose the "Not split" option and select "Other payment methods" which will allow you to file the return and then proceed to process the debt.