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 the direct debit of payment of certain debts through accounts opened in credit institutions that provide the service of collaboration 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 person obliged to pay to carry out the direct debit is opened 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 Single Euro Payments Area (SEPA Area).

In this new direct debit procedure, even if the account in which the person obliged to pay 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.