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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 collaborating with the AEAT. For this it will be necessary to obtain the NRC Reference Number

Then you must check:

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

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

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

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

If, after submitting the self-assessment, you wish to deposit a balance to be deposited in Spain pending deposit, you must access the procedure for additional deposit of a previously submitted declaration. Please note that you will only be able to enter Spain if the Member State of consumption has not yet issued a payment reminder.

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

There is the possibility of “Save” the data of a declaration and then recover it by clicking on “Load”. In order to recover the data of a saved return, you must access the filing process and after entering the data for the year and period in Filant Identification, click on “load”.