Electronic payment (debit payment, credit card payment, NRC of a payment already made)

Electronic payment is understood to be a financial transaction carried out through digital means without the need to use cash or checks.

Through it, the taxpayer will be able to make the immediate payment of the debt, in one go or in installments (60/40 per 100) by selecting at the time of submitting the declaration the Electronic Payment option, available for those declarations whose result involves income and for which direct debit has not been selected as a payment method (charge on July 1).

Under this option, Renta WEB offers three payment methods, which will be analyzed below:

• Pay with charge to account.

• Pay with credit/debit card.

• Enter NRC of a payment already made.

In all cases, the payment is processed through the payment gateway of the AEAT , which offers the possibility of obtaining a NRC (Complete Reference Number) assigned for the purpose of completing the presentation of the declaration.

Both to make the payment and to obtain the NRC , it is an essential requirement that the payer of the payment be the owner of the account in the that the charge will be made, except in the case of being authorized to order debits in an account owned by the obligor.

Note:  If the presentation of the declaration is to be made with an electronic certificate, the certificate must be from the owner, a representative or a social collaborator .

As noted, once the Electronic Payment option is selected as the payment method, you can choose between the following payment methods:

1. Payment by debit to account:

   In the payment with debit to account you must provide the code IBAN in which the debit will be made, although it is possible that the possibility of making the payment in an account that has been used with previously, in which case you only have to check the corresponding box. Likewise, you can consult a list of Collaborating Entities that offer the option of paying self-assessments with a charge to account.

   If you are making the payment on behalf of a third party using the bank account of the owner of the declaration (obligated to pay), it must be authorized by the person obliged to carry out this operation.

   The registration of this power of attorney can be carried out online as long as the principal (who must be the taxpayer) has an electronic certificate or Cl@ve Móvil (includes Cl@ve PIN) if it is a natural person. The specific authorization to carry out this type of procedure is "PAGOAPODECCC - Payment by debit to account".

   Next, a summary of the data entered will be displayed, allowing you to proceed to order the payment. As a result, you will be able to view the assigned NRC in order to complete the filing of the return.

   Once you have obtained the NRC you must finish submitting the declaration by clicking the “Make Declaration” button.

2. I pay with credit card

   When paying by card, the taxpayer must select the issuing entity and enter the details of the card with which they wish to pay the debt. In the same way as in the payment method by debit to account, you can consult the list of Collaborating Entities attached to this service.

   Next, a summary of the data entered will be displayed, allowing you to proceed to order the payment. As a result, you will be able to view the assigned NRC in order to complete the filing of the return.

   Finally, once you have obtained the NRC you must complete the presentation of the declaration by clicking the “Make Declaration” button.

3. Payment with NRC : “NRC of a payment already made”

   Once electronic payment is selected as the payment method, it is possible that the declarant or presenter does not have an electronic certificate, electronic DNI or Cl@ve Móvil (includes Cl@ve PIN), In which case, you can obtain the Full Reference Number (NRC) of the collaborating entity by one of the following means:

   • Directly, by going to an office of your Banking Entity and providing all the data related to the self-assessment (model, financial year, period, reporting NIF, surname and exact amount of income).

   • Through the electronic banking services that they provide to their clients.

   After making the payment to the collaborating entity, the taxpayer will be able to complete the confirmation process and submit the draft declaration by entering the NRC of the payment already made and provided by their banking entity.

   Remember: In any case, once the payment has been made, the declaration must be submitted (except in the case of form 102, which does not allow electronic submission).