1.6.2 Declaration to be entered with direct debit

The taxpayer may pay the tax debt resulting from the declaration, by direct debit at a depository entity that collaborates in the collection management of the Tax Agency.

To transmit the declaration in these cases, it will not be necessary for the taxpayer to contact the Collaborating Entity to generate a Complete Reference Number (NRC).

The taxpayer must enter the direct debit order in the declaration and enter the International Bank Account Code (IBAN) of the account in which the payment is debited, which must meet the requirements established in article 2 of Order EHA /1658/2009, of June 12, and will transmit it according to the procedure included in the previous letter.

In cases where the tax period ended on December 31, 2018, taxpayers may make the direct debit between July 1 and 20, 2019, both inclusive.

When the last day of the deadline for submitting the Corporate Tax return, in accordance with the provisions of its regulatory regulations, is a non-business day, the direct debit deadline will be extended by the same number of days that the filing deadline is extended. of said declaration.

Payments will be deemed to have been made on the date the direct debits are debited from the account, and proof of the payment made will be considered to be the one sent by the corresponding depository institution for this purpose.