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Practical Guide to Income Tax 2025. Part 1.

One-time payment

Note: Taxpayers whose tax return is due for payment may make the direct debit payment to a non-collaborating entity belonging to the Single Euro Payments Area (SEPA).

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 payment of certain debts through credit institutions that provide the service of collaboration in the collection management of the State Tax Administration Agency.

The single payment of the amount resulting from the declaration of IRPFABBR corresponding to 2025 can be carried out in cash, through debit or charge to account either via direct debit, at any of the authorized collaborating entities (Banks, Savings Banks or Credit Cooperatives) located in Spanish territoryusing any of the previously mentioned entry methods, the specializations of which are discussed in the following point, or in non-collaborating entities of the SEPA zone.