Other forms of payment and/or extinction of tax debts
Payment, upon acknowledgement of debt, by bank transfer
The taxpayer who does not have an open account in one of the credit institutions that act as collaborators in the collection management , may pay the entire tax debt resulting from the personal income tax return, upon recognition thereof, by bank transfer, in accordance with the provisions of the Resolution of January 18, 2021, of the General Directorate of the State Tax Administration Agency, which defines the procedure and conditions for the payment of debts through transfers through collaborating entities in the collection management entrusted to the State Tax Administration Agency.
More information about this transfer payment procedure can be found at: https://sede.agenciatributaria.gob.es/Sede/en_gb/deudas-apremios-embargos-subastas/pagar-aplazar-consultar/pagos-transferencias-especial-extranjero.html
Payment by delivery of goods that are part of the Spanish Historical Heritage
Regulations: Articles 97.3 Law PIT and 62.3 RegulationPIT
Payment of the tax debt may be made by handing over assets that are part of the Spanish Historical Heritage and are registered in the General Inventory of Movable Property or in the General Register of Assets of Cultural Interest, in accordance with the provisions of article 73 of Law 16/1985, of June 25, on the Spanish Historical Heritage. The taxpayer who intends to use this means of payment in kind as a means to satisfy debts for the PIT The Administration must follow the procedure established for this purpose by article 40 of the General Collection Regulation, approved by Royal Decree 939/2005, of July 29 (BOE (September 2). The procedure for the electronic submission of self-assessments with a result to be entered with a request for payment through delivery of assets of the Spanish Historical Heritage is regulated in article 10 of Order HAP /2194/2013, of November 22, which regulates the procedures and general conditions for the submission of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature.
In no case will the electronic submission of the self-assessment be, in itself, considered a request for payment through the delivery of assets of the Spanish Historical Heritage.
Extinction by annotation in the current account system in tax matters
The tax debt resulting from the declaration of the PIT may be extinguished by compensation through an entry in the current account system for tax purposes.
To this end, taxpayers of the PIT that are covered by the current account system for tax matters regulated in articles 138 to 143 of the General Regulations on actions and procedures for tax management and inspection and for the development of the common rules for the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, shall submit their declaration in accordance with the rules set forth in the sixth section of the Order of September 30, 1999, which approves the application form for inclusion in the current account system for tax matters, establishes the place of submission of tax returns that generate debts or credits that must be recorded in said tax current account and develops the provisions of Royal Decree 1108/1999, of June 25, which regulates the current account system for tax matters.
Extinction by compensation with recognized tax credits
Tax debts resulting from the declarations of the PIT They may also be extinguished by compensation with tax credits recognized by administrative act in favor of the same taxpayer, in the terms provided in articles 71 and following of theLGT and in accordance with the conditions and procedure established in articles 55 and following of the General Collection Regulations.
In relation to the LGT see Law 58/2003, of December 17, General Tax.