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)

Electronic payment is understood as 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 the debt, in one go or in installments (60/40 per 100) by selecting the Electronic Payment option at the time of filing the declaration, available for those declarations whose result involves an income and for which direct debit has not been selected as the payment method (charge on June 30).

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

• Pay by direct debit.

• Pay by card or through instant transfers made through secure e-commerce platforms (BIZUM).

• Enter NRC of a payment already made, obtained directly from credit institutions or online banking.

Both to make the payment and to obtain the NRC , it is an essential requirement that the person ordering the payment be the holder of the account in which the charge will be made, except in the case of being authorized to order debits in an account owned by the obliged party.

From the 2024 Income Tax Campaign, payment can be made through instant transfers made through secure electronic commerce platforms (BIZUM) and credit or debit card under secure electronic commerce conditions.

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

As noted, once the electronic payment option has been selected as the payment method, you can choose between the following payment methods:

1. Payment by direct debit:

   When paying by direct debit, you must provide the code IBAN where the charge will be made, although it is possible that you will be offered the option of making the payment to an account that has been used previously, in which case you will only have to tick the corresponding box. You can also consult a list of Collaborating Entities that offer the option of paying self-assessments by direct debit.

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

   The registration of this power of attorney can be done via the internet provided that the grantor (who must be the taxpayer) has an electronic certificate or Mobile Cl@ve if he/she is a natural person. The specific authority to carry out this type of procedure is "PAGOAPODECCC - Payment by direct debit".

   A summary of the data entered will then be displayed, allowing you to proceed with ordering the payment. As a result, you will be able to view the assigned NRC in order to complete the filing of the declaration.

   Once you have obtained the NRC you must complete the submission of the declaration by clicking the “Submit Declaration” button.

2. Payment by card or instant transfers made through secure e-commerce platforms (BIZUM)

   • Card payment

     In this case, the taxpayer must enter the details of the card with which they wish to pay the debt. 

     A summary of the data entered will then be displayed, allowing you to proceed with ordering the payment. 

   • Payment via instant transfers made through secure e-commerce platforms (BIZUM)

     As in 2024, in cases where the declaration results in a payment due, the taxpayer may make the payment through instant transfers made through secure electronic commerce platforms (BIZUM).

3. "NRC of a payment already made”, obtained directly from credit institutions or electronic banking.

   Once Electronic Payment has been selected as the payment method, the declarant or the presenter may not have an electronic certificate. ID card electronic or Mobile Cl@ve, in which case, you can obtain the Complete Reference Number (NRC) of the collaborating entity through one of the following means:

   • Directly, by going to an office of your Bank and providing all the data relating to the self-assessment (form, fiscal year, period, NIF of the taxpayer, surname and exact amount of the payment).

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

After making the payment to the collaborating entity, the taxpayer can complete the confirmation and submission process of the draft declaration by entering, where applicable, the NRC of the payment already made and provided by their bank.

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