Other payment methods (only for non-fractional payments)

1. In-person payment at a bank office with a deposit document

When selecting this form of income, the taxpayer will submit their declaration through the electronic headquarters of the AEAT and must go to a collaborating entity to make the payment through the payment document. income.

If the declaration is accepted, the State Tax Administration Agency will return on the screen the data of the IRPF declaration model corresponding to the declaration presented, proof of presentation, validated with a secure code of verification which will include the date and time of presentation that the declarant must print or file and retain.

If the self-assessed tax return was refused, the errors detected will be shown so that the taxpayer may correct them.

2. Recognition of debt (total or partial) with request for deferral

This debt payment option is only available online and for cases in which the taxpayer does not wish to pay it in installments.

This procedure has the particularity that, once the presentation of the declaration has been completed, a debt will be recognized for the total or partial amount of the declaration, and the declarant or the person authorized to submit declarations electronically on behalf of third parties will obtain, In addition to the secure verification code, a seventeen-character debt settlement key that you must use to make said request effective through the link enabled for this purpose.

Said postponement request may be made at the time of filing the declaration or at a later time at the electronic headquarters of the State Tax Administration Agency through the Internet, at the electronic address https:/ /sede.agenciatributaria.gob.es , through the “Pay, defer and consult” option, in the Information and procedures section.

3. Recognition of debt (total or partial) with request for compensation

As in the previous case, this payment option is only available online and for cases in which the taxpayer does not wish to split the payment of the debt.

Likewise, at the time of electronic submission of the declaration, a debt will be recognized for the total or partial amount of the declaration, having expressed the intention to request compensation for the payment, with the specialty indicated in the previous case, that is, , once the presentation of the declaration has been completed, the declarant or the person authorized to electronically submit declarations on behalf of third parties will obtain, in addition to the secure verification code, a seventeen-character debt settlement code that must be used to make said request becomes effective through the link enabled for this purpose.

Said request for compensation may be made at the time of filing the declaration or at a later time at the electronic headquarters of the State Tax Administration Agency through the Internet, at the electronic address https:/ /sede.agenciatributaria.gob.es , through the “Pay, defer and consult” option, in the Information and procedures section.

4. Recognition of debt (total or partial) with payment through delivery of assets that are part of the Spanish Historical Heritage

Regulations: Articles 97.3 Law Personal Income Tax and 62.3 Regulation Personal Income Tax

The payment of the tax debt may be made through the delivery of assets that are part of the Spanish Historical Heritage that are registered in the General Inventory of Movable Property or in the General Registry of Assets of Cultural Interest, in accordance with the provisions of article 73 of the Law. 16/1985, of June 25, of the Spanish Historical Heritage.

The taxpayer who intends to use this means of payment in kind as a means to satisfy debts for Personal Income Tax to the Administration must follow the procedure established for this purpose by article 40 of the General Collection Regulation, approved by Royal Decree 939/2005, of July 29 ( BOE of September 2). The procedure for the electronic presentation of self-assessments with results to be entered with a request for payment by delivery of Spanish Historical Heritage assets is regulated in article 10 of Order HAP /2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature.

Note: In no case will the electronic submission of the personal income tax return be, in itself, considered a request for compensation, postponement or installment of debt or a request for payment through the delivery of goods. of Spanish Historical Heritage.

 5. Debt recognition , and payment by bank transfer

The taxpayer who does not have an account opened in any of the credit institutions that act as collaborators in the collection management can make the payment of the entire tax debt resulting from the declaration of the IRPF , prior recognition of the same, by bank transfer, in accordance with the provisions of the Resolution of January 18, 2021, of the General Directorate of the State Tax Administration Agency, by which defines the procedure and conditions for the payment of debts through transfers through collaborating entities in the collection management entrusted to the State Tax Administration Agency.

In the event that it is detected that the transfer has been made from an account opened in a collaborating entity of the AEAT , said transfer will be returned to its originating account and the payment made will not produce any effect, with the legal consequences that this could entail on the liquidated/self-liquidated debt. In this case, you must choose another payment method.

More information about this transfer payment procedure can be consulted at the electronic headquarters of the AEAT . 

Likewise, as has been advanced, in cases where you do not have an account opened in any credit institution that acts as a collaborator in the collection management, you may make the payment by direct debit into an account opened in a non-collaborating entity in the Single Zone. of Payments in Euros (SEPA Zone) in the terms provided in Order EHA /1658/2009, of June 12. 

6. Partial income with recognition of debt due to inability to pay

The taxpayer who does not wish to split the payment of the debt may pay part of the amount and request recognition of debt with the impossibility of paying the remaining amount.

To do this, you must indicate, on the one hand, the amount you wish to pay, providing the Complete Reference Number (NRC) corresponding to said amount, provided by your bank branch or obtained through any of the forms of electronic tax payment with collaborating entities that are previously stated and, on the other, the amount for which you wish to recognize debt.

In this way, at the time of electronic submission of the declaration, a debt will be recognized for the amount pending payment, and the declarant or presenter will obtain a seventeen-character debt settlement key with which he or she can request the postponement or compensation of the previous amount, at that same moment or later through the electronic headquarters of the State Tax Administration Agency through the “Pay, defer and consult” option, in the Information and procedures section.