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Practical manual for Income Tax 2020.

One-time payment

The one-time payment of the amount resulting from the IRPF declaration corresponding to 2020 may be made in cash, by debit or charge to account or by direct debit , in any of the authorized collaborating entities (Banks, Savings Banks or Credit Cooperatives) located in Spanish territory .

Direct debit of payment

Taxpayers may direct debit the tax debt resulting from the declaration of IRPF subject to the following requirements and conditions.

A. Scope of application of direct debit

Only the following may carry out direct debit:

  1. Taxpayers who electronically file the IRPF declaration.
  2. Taxpayers whose self-assessment is carried out through the assistance services provided in the offices of the State Tax Administration Agency, in the offices of the tax administrations of the Autonomous Communities and Cities with Statute of Autonomy that have signed a collaboration agreement with the State Tax Administration Agency for the implementation of one-stop tax window systems, and in those enabled for this purpose by the remaining Autonomous Communities, Cities with Statute of Autonomy and Local Entities for their immediate electronic transmission.

  3. Taxpayers who confirm the draft declaration of IRPF by electronic means, via the Internet or by telephone or at the offices mentioned above.

B. Deadline for direct debit

Direct debit may be made from April to 25th 2021 inclusive.

C. Payment procedure

The State Tax Administration Agency will communicate the taxpayer's direct debit order to the collaborating Entity indicated therein, which will proceed, where appropriate, on June 30, 2021, to charge the direct debit amount to the account, subsequently sending the taxpayer proof of the payment made, which will serve as a document proving said payment.

Persons or entities authorised to electronically submit declarations on behalf of third parties, in accordance with the provisions of articles 79 to 86 of the General Regulations on tax management and inspection actions and procedures and the development of common rules for tax application procedures, approved by Royal Decree 1065/2007, dated 27 July, and by Order HAC /1398/2003, dated 27 May, which establishes the circumstances and conditions under which social collaboration in the management of taxes may be made effective, and expressly extends this to the electronic submission of certain tax return models and other tax documents, may, by this means, forward the direct debit orders that have previously been communicated to them by the third parties they represent.

Payments will be deemed to have been made on the date of direct debit from the account, and proof of payment will be considered to be the one issued for this purpose by the credit institution where the payment is domiciled.