Skip to main content
Practical Income Manual 2023.

One-time payment

New 2023: Taxpayers whose declaration results to be deposited may carry out the direct debit in a non-collaborating entity belonging to the Single Euro Payments Area (SEPA Zone).

See in this regard Order HFP /387/2023, of April 18, which modifies 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.

The one-time payment of the amount resulting from the personal income tax declaration corresponding to 2023 may be made in cash, by debit or debit to account or by direct debit , in any of the authorized collaborating entities (Banks, Savings Banks or Credit Cooperatives) located in Spanish territory making use of any of the entry modalities mentioned above and whose specialties are discussed in the following point, or in non-collaborating entities of the Zone KNOW .