Payment of personal income tax debt

Regulations: Articles 97.2 Law IRPF and 62.2 Regulation IRPF

New in 2023: Taxpayers whose tax return is due for payment may make the direct debit payment to a non-collaborating entity belonging to the Single Euro Payments Area (SEPA).

See in this regard Order HFP /387/2023, of April 18, which modifies Order EHA /1658/2009, of June 12, which establishes the procedure and conditions for the direct debit of payment of certain debts through credit institutions that provide the service of collaboration in the collection management of the State Tax Administration Agency.

If the final result of the IRPF declaration is an amount to be paid, the taxpayer must pay said amount into the Public Treasury. To do so, you can choose to pay it in one go (in Renta WEB, "non-split payment") , or to split the amount (in Renta WEB, "split payment") , without interest or surcharge, in two installments under the conditions indicated in the following point.

To do so, you may choose one of the following entry methods:

Admission modalities available depending on the option chosen		Payment options available
		WITHOUT fractionation	With 60/40 splitting
Direct debit of payment to a collaborating or non-collaborating credit institution		Yes.	Yes, the first and/or second term.
Electronic payment: With charge to account With credit or debit card With NRC		Yes.	Yes.
Other forms of admission	By going in person to a Bank/Savings Bank with the deposit document	Yes.	Yes.
	Recognition of debt (total or partial) with request for deferral	Yes.	No.
	Recognition of debt (total or partial) with request for compensation	Yes.	No.
	Acknowledgement of debt with request for payment through delivery of PHE assets	Yes.	No.
	Recognition of debt, and payment by bank transfer	Yes.	No.
	Recognition of debt with impossibility of payment	Yes.	No.