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

9. Type of Payment

The result of the self-assessment will always be positive or zero. When it is greater than zero, and you are not established in Spain , you must state whether or not you have a bank account with a collaborating entity.

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

  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 unable to pay” box to fill in the amount you are going to leave pending payment. The amount to be entered will appear in the “Amount to be entered” box.
  3. No Payment: When nothing is paid of the balance to be entered in Spain resulting from the self-assessment.

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 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 submitting the self-assessment, you wish to make the payment of a balance to be deposited in Spain pending payment, you must access the additional payment procedure for 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 of the following quarter. 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 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”.