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Practical Handbook for Companies 2021

Payment of tax debt at collaborating entities

The payment of the tax debt in favour of the Public Treasury can be made at any of the deposit institutions that act as collaborators in the collection process (banks, savings banks or credit cooperatives), located in Spanish territory.

1.Payment in cash

Payment of the tax debt may be made in cash, by debit or direct debit at the corresponding collaborating entity.Once the payment has been made, the collaborating entity will provide the taxpayer or payer with the receipt-justifying payment, which must include the Complete Reference Number (NRC) assigned by the collaborating entity to the payment made.

2.Payment of tax debts 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 at the collaborating entity located in Spanish territory where the account to which the payment is direct debited is opened in their name.

  • Direct debit deadline

    In cases where the tax period ended on 31 December 2021, taxpayers can make the direct debit between 1 and 20 July 2022, both inclusive.

    A tener en cuenta:

    When the last day of the deadline for filing the corporate income tax return, in accordance with the provisions of its regulations, is a non-business day, the deadline for direct debit will be extended by by the same number of days as the deadline for filing the return is extended.

  • Direct debit procedure

    The Tax Agency will communicate the direct debit orders of the taxpayer or of the representative entity or group head entity to the different collaborating entities, which will proceed to debit 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 a receipt for the payment made, which will serve as a document accrediting the payment made into the Public Treasury.

    The persons or entities that hold the status of social collaborators may electronically forward the direct debit orders previously communicated to them by the taxpayers on whose behalf they are acting.

    Taxpayers may rectify or revoke direct debit orders previously transmitted when electronically submitting self-assessments with a payment result.Taxpayers may also reinstate direct debit orders previously revoked by them.

    In any case, payments shall be deemed to have been made on the date on which the direct debit is charged to the account, and proof of payment shall be deemed to be that issued for this purpose by the credit institution where the payment has been direct debited.

3.Payment by bank transfer

Taxpayers who do not have an account open at any of the credit institutions that collaborate with the state collection management, may pay the tax debt, after acknowledgement of the debt, by bank transfer, following the procedure for payment of debts by transfer through collaborating institutions in the collection management entrusted to the State Tax Administration Agency defined in the Resolution of 18 January 2021, of the Directorate General of the State Tax Administration Agency.

This procedure may only be used by those liable for payment who choose to make the payment in person and do not have an account of their own in any of the Tax Agency's collaborating entities and, in particular, when this type of payment is intended to be made from abroad.

You can consult this procedure and the conditions for the payment of debts by transfer at the following link: