Direct debit of payment

Taxpayers may direct debit the tax debt resulting from the Personal Income Tax declaration, either of its total amount or, if opting for the 60/40 split, of any of the fractions or both. In the latter case, if you chose direct debit as a form of deposit, you must take into account that the direct debit of the second installment or fraction must be made in the same entity and account in which the first installment was direct debited.

The direct debit must be carried out in a credit institution that acts as a collaborator in the collection management (bank, savings bank or credit cooperative) located in Spanish territory in which the account in which the payment is debited is open in your name. , subject to the following requirements and conditions. It may also be made at a non-collaborating credit institution belonging to the Single Euro Payments Area (SEPA Zone) .

Which taxpayers can opt for direct debit

1. Those who file the personal income tax return electronically.

2.  Those whose self-assessment is carried out through the help services provided in the offices of the AEAT , in the offices of the tax administrations of the Autonomous Communities and Cities with Statute of Autonomy that have signed with the AEAT 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. 

3. Those who confirm the draft tax return Personal Income Tax by electronic means, online or by telephone or in the aforementioned offices.

Deadline and conditions to carry out the direct debit and deposit the debt according to the payment option chosen, in installments or not in installments

Payment making procedure

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.

In addition to the accepted declaration, the taxpayer may keep the deposit or return document, model 100, the second installment payment document, model 102, validated with a 16-character secure verification code which will contain, in addition to the date and time of submission of the declaration, the direct debit order made and, where applicable, the payment installment option chosen by the taxpayer.

In the event that the direct debit is made in a non-collaborating entity of the Single Euro Payments Area (SEPA Zone), the payments will be understood to have been made in accordance with the provisions of section 5 of article 5 bis of 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. In this case, proof of income must be obtained in accordance with the provisions of section 6 of article 5.bis of the aforementioned Order EHA /1658/2009, of June 12.