Payment of tax debt at collaborating entities

Regulation: Article 125.1 LIS

Taxpayers, when filing their tax return, must determine the corresponding debt and pay it in the place and in the manner determined by the Minister of Finance and Public Administrations.

Payment of the tax debt in favour of the Public Treasury may be made in cash, by debit or charge to an account or by direct debit at any of the depository entities that act as collaborators in the collection management (banks, savings banks or credit cooperatives), located in Spanish territory.

Payment of tax debt by direct debit

Taxpayers or entities representing the tax group whose tax period coincides with the calendar year may pay the tax debt by direct debit to the collaborating entity located in Spanish territory where the account to which the payment is domiciled is open in their name.

• Direct debit period

  In cases where the tax period ended on December 31 2020, taxpayers may make direct debit payments between July and July 21, 2021, both inclusive.

  Keep in mind:

  When the last day of the deadline for filing the Corporate Tax return , in accordance with the provisions of its regulatory regulations, is a non-working day , the direct debit deadline will be extended by the same number of days that the deadline for filing said return is extended.

• Direct debit procedure

  The Tax Agency will communicate the direct debit orders of the taxpayer or the representative entity or group head entity to the different collaborating entities, which will proceed to charge the direct debit amount on the last day of the voluntary payment period and pay it into the restricted account for collaboration in the collection of taxes.

  Once the direct debit has been made, the collaborating Entity will send the taxpayer proof of the payment made, which will serve as a document proving the payment made to the Public Treasury.

  Individuals or entities that have the status of social collaborators may electronically transfer the direct debit orders that have previously been communicated to them by the taxpayers on whose behalf they act.

  Taxpayers may rectify or revoke previously transmitted direct debit orders by electronically submitting self-assessments with a result to be paid. Likewise, taxpayers may reinstate direct debit orders previously revoked by them.

  In any case, payments will be deemed to have been made on the date of direct debit debits, and proof of payment will be considered to be the one issued for this purpose by the credit institution where the payment was made.