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Practical Manual of Companies 2022.

Payment of tax debt at collaborating entities

Payment of the tax debt in favor of the Public Treasury may be made in any of the deposit entities that act as collaborators in the collection management (banks, savings banks or credit cooperatives). , located in Spanish territory.

1. Cash payment

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

2. Payment of tax debt with 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 in the bank is open in their name. that the payment is domiciled.

  • Direct debit deadline

    In cases where the tax period ended on December 31, 2022 , taxpayers may make the direct debit between 1 and July 20, 2023 , both inclusive.

    Keep in mind:

    When the last day of the deadline for filing of the Corporate Tax return, in accordance with the provisions of its regulatory regulations, is a non-business day , The deadline for direct debit will be extended by the same number of days that the deadline for submitting said declaration 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 debit the amount direct debited on the last day of the payment period in the voluntary period and pay it in the restricted account for collaboration in the collection of taxes.

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

    Persons or entities that hold 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 direct debit orders previously transmitted by electronically submitting self-assessments with results to be entered. 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 the direct debits are debited from the account, and proof of the payment made will be considered to be the one issued, for this purpose, by the credit institution where the payment was direct debited.

3. Payment by bank transfer

Taxpayers who do not have an open account in any of the credit institutions that act as collaborators in the state collection management, may make the payment of the tax debt, prior recognition of the same , by bank transfer , following the procedure for the payment of debts through transfers through collaborating entities in the collection management entrusted to the State Tax Administration Agency defined in Resolution of January 18, 2021 , of the General Directorate of the State Tax Administration Agency.

This procedure can only be used by those obliged to pay who choose to make the payment remotely and do not have an account owned by them in any collaborating entity of the Tax Agency and, in particular, when this type of payment is intended to be made from abroad.

You can consult this procedure and the conditions for paying debts through transfers at the following link: