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

6. Type of Payment

The result of the self-assessment will always be positive or zero . When it is greater than zero , you must pay the debt through a bank account in an entity that collaborates with the AEAT. To do this, it will be necessary to obtain the NRC Reference Number.

Then you need to check:

  1. Full Payment: When the entire balance to be paid into Spain resulting from the self-assessment is entered.

  2. Partial Payment: When the entire balance to be paid in Spain resulting from the self-assessment is not paid.

    You must fill in the box “Amount” the amount of VAT to be paid. The outstanding balance will appear in the “Amount unable to pay” box.

  3. No Payment: When nothing is paid of the balance to be paid in Spain resulting from the self-assessment.

If after filing the self-assessment you wish to make a payment of a balance to be paid in Spain pending payment, you must access the procedure for Additional payment of a previously filed declaration. Please note that you may only enter Spain if the Member State of consumption has not yet issued a payment reminder.

IMPORTANT NOTIFICATION: It is advisable to review all the data declared BEFORE signing the declaration since once signed and sent, the modifications you wish to make must be included in the corrections section of form 369 for the following period. A declaration with corrected data cannot be submitted to replace the declaration already signed and sent.

There is the possibility of “Save” the data of a declaration and then retrieve it by clicking on “Load”. To recover the data from a saved declaration, you must access the filing process and after entering the data for the fiscal year and period in the Declaration Identification section, click on “upload”.