The one-time payment of the amount resulting from the personal income tax declaration corresponding to 2022 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 Personal Income Tax declaration subject to the following requirements and conditions.
A. Scope of application of direct debit
Only the following may carry out the direct debit:
Taxpayers who file the Personal Income Tax return electronically.
Taxpayers whose self-assessment is carried out through the help 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 with the State Tax Administration Agency Tax Administration a collaboration agreement for the implementation of single 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.
Taxpayers who confirm the draft tax return Personal Income Tax by electronic means, online or by telephone or at the aforementioned offices.
B. Deadline to carry out the direct debit
Direct debit can be carried out from 11 of April until June 27, 2023 , both inclusive.
C. Payment making procedure
The State Tax Administration Agency will communicate the taxpayer's direct debit order to the collaborating entity indicated therein, which will proceed, if applicable, on June 30, 2023 to debit the direct debit amount into account, subsequently sending to the taxpayer proof of the deposit made, which will serve as a document accrediting said deposit.
The persons or entities authorized to submit declarations electronically on behalf of third parties, in accordance with the provisions of articles 79 to 86 of the General Regulation of actions and procedures for tax management and inspection and for the development of common tax standards. the procedures for applying taxes, approved by Royal Decree 1065/2007, of July 27, and in Order HAC /1398/2003, of May 27, by which The assumptions and conditions under which social collaboration in the management of taxes may be effective are established, and this is expressly extended to the electronic presentation of certain declaration models and other tax documents. They may, in this way, transfer the domiciliation 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 the direct debits are debited from the account, and proof of the payment made will be considered to be the one issued for this purpose by the credit institution where the payment is direct debited.