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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 indicate whether or not you have a bank account in a collaborating entity.

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

  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 “Amount not payable” box with the amount that will be left pending payment. The amount to be entered will appear in the “Amount to enter” box.
  3. No Payment: When nothing is paid of the balance to be paid 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 account at 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 submitting the self-assessment, you wish to pay a balance due in Spain that is pending payment, you must access the procedure for Additional payment of a previously submitted 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 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 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”.