Other forms of payment and/or extinction of tax debts

Extinction by annotation in the current account system in tax matters

The tax debt resulting from the declaration of IRPF may be extinguished by offsetting by means of an entry in the tax current account system.

To this end, taxpayers of IRPF who are covered by the current account system for tax matters regulated in articles 138 to 143 of the General Regulations on actions and procedures for tax management and inspection and the development of common rules for procedures for the application of taxes, approved by Royal Decree 1065/2007, dated 27 July, shall submit their declaration in accordance with the rules set out in the sixth section of the Order of 30 September 1999, which approves the model for requesting inclusion in the current account system for tax matters, establishes the place for submitting tax declarations that generate debts or credits that must be recorded in said tax current account and develops the provisions of Royal Decree 1108/1999, dated 25 June, which regulates the current account system for tax matters. 

Extinction by compensation with recognized tax credits

Tax debts resulting from IRPF declarations may also be extinguished by offsetting tax credits recognized by administrative act in favor of the same taxpayer, under the terms provided for in articles 71 et seq. of the LGT and in accordance with the conditions and procedure established in articles 55 et seq. of the General Collection Regulations.

In relation to the LGT see Law 58/2003, of December 17, General Tax.