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Practical Income Manual 2022.

Other forms of payment and/or extinction of tax debts

Payment, prior recognition of debt, by bank transfer

The taxpayer who does not have an account opened in any of the credit institutions that act as collaborators in the collection management , can make the payment of the entire tax debt resulting from the declaration of personal income tax, prior 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:

Payment through delivery of assets that are part of the Spanish Historical Heritage

Regulations: Articles 97.3 Law Personal Income Tax and 62.3 Regulation Personal Income Tax

The payment of the tax debt may be made through the delivery of assets that are part of the Spanish Historical Heritage that are registered in the General Inventory of Movable Property or in the General Registry of Assets of Cultural Interest, in accordance with the provisions of article 73 of the Law. 16/1985, of June 25, of the Spanish Historical Heritage. The taxpayer who intends to use this means of payment in kind as a means to satisfy debts for Personal Income Tax to 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 of September 2). The procedure for the electronic presentation of self-assessments with results to be entered with a request for payment by delivery of Spanish Historical Heritage assets is regulated in article 10 of Order HAP /2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature.

In no case will the electronic presentation of the self-assessment be, by itself, considered a request for payment through the delivery of Spanish Historical Heritage assets.

Termination through entry in the current account system in tax matters

The tax debt resulting from the declaration of Personal Income Tax may be extinguished by compensation through a notation in the current account system for tax matters.

To this end, taxpayers of Personal Income Tax who are covered by the current account system in tax matters regulated in articles 138 to 143 of the General Regulations of tax management and inspection actions and procedures and development of the common rules of tax application procedures, approved by Royal Decree 1065/2007, of July 27, will present their declaration in accordance with the rules provided for in the sixth section of the Order of September 30 of 1999, which approves the application model for inclusion in the current account system in tax matters, establishes the place of presentation 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 in tax matters. 

Termination due to compensation with recognized tax credits

Tax debts resulting from Personal Income Tax declarations 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 the LGT and in accordance with the conditions and procedure established in articles 55 and following of the General Collection Regulations.

In relation to LGT see Law 58/2003, of December 17, General Tax.