Payment of tax debt at collaborating entities
In general, payment of tax debt in favor of the Public Treasury may be made at any of the depository 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 charge to the account of the corresponding collaborating entity. Once the payment has been made, the collaborating entity will provide the taxpayer or the presenter with the receipt-proof of payment which must include the Complete Reference Number (NRC) assigned by the collaborating entity to the payment made.
2. 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 debiting the payment into an account opened in a deposit entity that acts as a collaborator in the collection management of the State Tax Administration Agency (bank, savings bank or credit cooperative), located in Spanish territory.
As a consequence of the modification of the Order EHA/1658/2009, of June 12, which establishes the procedure and conditions for the direct debit of the payment of certain debts through the credit entities that provide the service of collaboration in the collection management of the State Tax Administration Agency, carried out by Order HFP/387/2023, the possibility remains that taxpayers or entities representing the tax group can pay the tax debt by direct debit from an account opened in a entity non-cooperative that is found within the Single Euro Payments Area (SEPA Zone),
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Direct debit period
In cases where the tax period ended on December 31, 2025, taxpayers may set up direct debit payments between the following days: July 1 and 22, 2026both 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.
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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 from the account, and proof of payment will be considered to be the one issued for this purpose by the credit institution where the payment was made.
3. Payment by card or Bizum
In the event that the self-assessment of the Corporate Tax is to be paid and the taxpayer does not select direct debit as the payment method, another payment method has been enabled to obtain the NRC when submitting these self-assessments, which can be obtained by paying with any card (debit, credit, national or international) under secure electronic commerce conditions, as well as through Bizum.
The Electronic Office offers the option of obtaining an NRC through its payment gateway by direct debit or credit card/Bizum.
To make the payment it is necessary to have a certificate or DNIe, be registered in the Cl@ve identification system or use authentication through eIDAS for citizens of the European Union with their country's identification.
4. Payment by bank transfer
Taxpayers who do not have an open account in one of the credit institutions that act as collaborators in the state collection management, may make the payment of the tax debt, after acknowledging it, 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 may only be used by those obliged to pay who choose to make the payment remotely and who do not have an account in their name with any entity collaborating with 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 by transfer at the following link: