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Practical Guide to Income Tax 2025. Part 1.

Methods of entry or payment

If the result of the declaration is to be paid, the taxpayer may make the payment using any of the following methods:

  1. Direct debit of payment
  2. Electronic payment (payment by direct debit; payment by card or through instant transfers made through secure e-commerce platforms (bizum); and NRC of a payment already made)
  3. Other forms of admission