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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 entire “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 “Amount unable to pay” box the amount you are going to leave pending payment. The amount to be entered will appear in the “Amount to be entered” 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 an account with a Collaborating Entity, you will be asked for the NRC Reference Number.
  • If does not have an account with the Collaborating Entity you will have to make the payment by bank transfer to the AEAT account indicated in “Additional information and instructions” that will be provided along with proof of presentation of the self-assessment.

When making the transfer, it is very important that you indicate accurately 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 , counted from the date it was obtained. Therefore, the transfer must be received within that period.

Please note that in the event that the payment order identifier does not appear in the concept of the transfer received or appears incomplete or inaccurate, said transfer will be rejected and returned to the payer, not having the effects of payment. Likewise, the transfer will also be rejected when it is received after the validity period of the identifier obtained for its execution, or when it is made from an account opened in a credit institution that is a collaborator in the state collection management. Any expenses and commissions that may arise upon return of the transfer will be borne by the payer.

If after the additional payment there is still outstanding debt, to subsequently make a new additional payment you must access the “Additional entry of a previously submitted declaration” process again. Please note that you will only be able to enter Spain if the Member State of consumption has not yet issued a payment reminder.