Direct debit of payment to accounts of non-collaborating entities in the SEPA Zone

Order HFP/387/2023, of April 18, modifies Order EHA/1658/2009, of June 12, which establishes the procedure and conditions for direct debit payment of certain debts through open accounts in the credit entities that provide the collaboration service in the collection management of the State Tax Administration Agency, to establish the possibility of direct debiting the payment of the self-assessment of the Corporate Tax even in those cases in which the account designated by the obliged to pay to carry out the direct debit is open in an entity that does not have the status of collaborator in the collection management of the AEAT , provided that said entity is located in the Zone Single Payments in Euros (SEPA Zone).

In this new direct debit procedure, although the account in which the obligated direct debit the payment is opened in a non-collaborating entity, the effective management of the direct debit will be carried out through a credit institution that is a collaborator of the AEAT.