Payment of personal income tax debt

Regulations: Articles 97.2 Law Personal Income Tax and 62.2 Regulation Personal Income Tax

New 2023: Taxpayers whose declaration results to be deposited may carry out the direct debit in a non-collaborating entity belonging to the Single Euro Payments Area (SEPA Zone).

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 the payment of certain debts through the credit institutions that provide the collaboration service in the collection management of the State Tax Administration Agency.

If as a final result of the personal income tax declaration an amount to be deposited is obtained, the taxpayer must deposit said amount into the Public Treasury. To do this, you may choose to do it in one go (in Renta WEB, "non-fractional payment") , or to split the amount (in Renta WEB, " installment payment") , without interest or any surcharge, in two installments under the conditions indicated in the following point.

To do this, you can choose one of the following entry methods:

Entry modalities available depending on the option chosen		Options available for payment
Entry modalities available depending on the option chosen		WITHOUT fractionation	With 60/40 split
Domiciliation of the payment in a collaborating or non-collaborating credit institution		Yes.	Yes, of the first and/or second term.
Electronic payment: With charge on account With credit or debit card With NRC		Yes.	Yes.
Other entry methods	Going in person to a Bank/Casino 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.
	Recognition of debt with request for payment through delivery of goods from the PHE	Yes.	No.
	Debt recognition, and payment by bank transfer	Yes.	No.
	Recognition of debt with impossibility of payment	Yes.	No.