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Form 369. VAT. Special procedures applicable to the provision of services and distance sales of goods.

Type of Payment

If applicable, you must indicate whether or not you have a bank account with a collaborating entity.

In any case, you must indicate one of these two options:

  1. Full Payment: When the full amount of the “Total amount pending payment in the Member State of identification (Spain)” is paid
  2. Partial Payment: When only part of the “Total amount pending payment in the Member State of identification (Spain)” is paid

You must fill in the box “Amount unable to pay” with the amount that you will leave pending payment. The amount to be entered will appear in the “Amount to enter” box.

Depending on whether or not you have a bank account in a Collaborating Entity, the instructions for making the payment are as follows:

  • If you have account in a Collaborating Entity, you will be asked for the NRC Reference Number.
  • If does not have an account with Collaborating Entity they will have to make the payment by bank transfer to the AEAT account indicated in “Additional information and instructions” which will be provided along with proof of submission of the self-assessment.

When making the transfer, it is very important that you indicate to your financial institution the details of Concept” and “Amount” which will also be indicated in this additional information, since otherwise your declaration will appear as pending payment.

The validity of the payment identifier (which appears in the “concept” data) will expire within thirty calendar days , counting from the date it was obtained. Therefore, the transfer must be received within that period.

Please note that if the payment order identifier is not included in the concept of the received transfer or is incomplete or inaccurate, said transfer will be rejected and returned to the sender, and the payment will not take effect. Likewise, the transfer will also be rejected when it is received after the validity period of the identifier obtained for its completion, or when it is made from an account opened in a credit institution that is a collaborator in state tax collection management. Any costs and fees that may arise in connection with the return of the transfer will be borne by the sender.

If after the additional payment there is still a debt pending payment, to make a new additional payment later you must access the procedure “Additional payment of a previously submitted declaration” again. Please note that you may only enter Spain if the Member State of consumption has not yet issued a payment reminder.