Other payment methods (only for non-split payments)

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

By selecting this payment method, the taxpayer will submit their declaration through the electronic office of the AEAT and must go to a collaborating entity to make the payment through the payment document.

If the declaration is accepted, the State Tax Administration Agency will return on screen the data of the IRPF declaration form corresponding to the declaration submitted, proof of submission, validated with a secure verification code that will indicate the date and time of submission that the declarant must print or file and keep.

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 split the payment.

This procedure has the particularity that, once the declaration has been submitted, 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 settlement key for the debt that must be used to make said request effective through the link enabled for this purpose.

This request for deferral may be made at the time of filing the declaration or at a later time at the Electronic Office of the State Agency for Tax Administration via the Internet, at the electronic address https://sede.agenciatributaria.gob.es , through the option “Pay, defer and consult”, 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 a payment offset, 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 settlement key for the debt that must be used to make said request effective through the link enabled for this purpose.

This compensation request may be made at the time of filing the declaration or at a later time at the Electronic Office of the State Agency of the Tax Administration via the Internet, at the electronic address https://sede.agenciatributaria.gob.es , through the option "Pay, defer and consult", 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 IRPF and 62.3 Regulation IRPF

Payment of the tax debt may be made by handing over assets that are part of the Spanish Historical Heritage and are registered in the General Inventory of Movable Property or in the General Register of Assets of Cultural Interest, in accordance with the provisions of article 73 of Law 16/1985, of June 25, on the Spanish Historical Heritage.

The taxpayer who intends to use this means of payment in kind as a means to satisfy debts for the IRPF to the Administration must follow the procedure established for this purpose by article 40 of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29 ( BOE of September 2). The procedure for the electronic submission of self-assessments with a result to be entered with a request for payment through delivery of assets of the Spanish Historical Heritage is regulated in article 10 of Order HAP /2194/2013, of November 22, which regulates the procedures and general conditions for the submission 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 IRPF declaration be, in itself, considered a request for compensation, deferral or installment payment of debt or a request for payment through the delivery of assets of the Spanish Historical Heritage.

 5. Acknowledgement of debt , and payment by bank transfer

The taxpayer who does not have an open account in one of the credit institutions that act as collaborators in the collection management may pay the entire tax debt resulting from the IRPF declaration, after acknowledging it, 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, 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 AEAT , said transfer will be returned to its original account and the payment made will not produce any effect, with the legal consequences that this could entail on the settled/self-assessed debt. In this case, you must choose another payment method.

More information about this payment procedure by transfer can be found on the AEAT Electronic Office. 

Likewise, as previously stated, in cases where you do not have an open account in any credit institution that acts as a collaborator in the collection management, you may make the payment by direct debit in an account opened in a non-collaborating entity of the Single Euro Payments Area (SEPA Area) under the terms provided for in Order EHA /1658/2009, of June 12. 

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

Taxpayers who do not wish to pay the debt in installments may pay part of the amount and request recognition of the debt with the impossibility of paying the remaining amount.

To do so, you must indicate on the one hand the amount you wish to pay, providing the Full Reference Number (NRC) corresponding to said amount, provided by your bank office or obtained through any of the electronic tax payment methods with collaborating entities that were previously explained and, on the other hand, the amount for which you wish to acknowledge 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 code with which he or she may request the deferral or offset of the previous amount, at that same time or later through the Electronic Office of the State Agency of the Tax Administration through the option "Pay, defer and consult", in the Information and procedures section.