Direct debit of payment

Taxpayers may make a direct debit of the tax debt resulting from the declaration of IRPF , either of its total amount or, if they opt for the 60/40 split, of one of the fractions or both. In the latter case, if you chose direct debit as the payment method, 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 made at 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 to which the payment is domiciled 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 Area) .

Which taxpayers can opt for direct debit?

1. Those who electronically submit the IRPF declaration.

2.  Those whose self-assessment is carried out through the assistance 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 declaration of IRPF by electronic means, over the Internet or by telephone or in the offices mentioned above.

Deadline and conditions for making the direct debit and paying the debt according to the payment option chosen, split or non-split

Payment procedure

Persons or entities authorised to electronically submit declarations on behalf of third parties, in accordance with the provisions of articles 79 to 86 of the General Regulations on tax management and inspection actions and procedures and the development of common rules for tax application procedures, approved by Royal Decree 1065/2007, dated 27 July, and by Order HAC /1398/2003, dated 27 May, which establishes the circumstances and conditions under which social collaboration in the management of taxes may be made effective, and expressly extends this to the electronic submission of certain tax return models and other tax documents, may, by this means, forward the direct debit 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 of direct debit from the account, and proof of payment will be considered to be the one issued for this purpose by the credit institution where the payment is domiciled.

In addition to the accepted declaration, as well as the payment or refund document, form 100, the taxpayer may keep the payment document for the second instalment, form 102, validated with a secure 16-character verification code which will contain, in addition to the date and time of filing the declaration, the direct debit order made and, where applicable, the payment instalment option chosen by the taxpayer.

In the event that the direct debit is made to an entity that does not collaborate with the Single Euro Payments Area (SEPA Area), payments will be deemed 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 payment of certain debts through credit institutions that provide the service of collaboration in the collection management of the State Tax Administration Agency. In this case, proof of payment 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.