Transfer payments, in particular from abroad
The Official State Gazette of 4 February 2021 published the Resolution of 18 January 2021, of the Directorate General of the State Tax Administration Agency, which defines the procedure and conditions for the payment of debts by means of transfers through collaborating entities in the collection management entrusted to the State Tax Administration Agency.
With effect from 15 March 2021, the Resolution contains the applicable objective scope of the Resolution, as well as the specifications of the entire procedure, the most important of which are as follows:
Payments can be made for those who do not have an account open with an entity collaborating in the state collection process.
Specially intended for use by those paying their debts from abroad.
It can be carried out by both natural and legal persons.
The payment shall be discharged on the date of receipt and payment of the transfer.
NOTE:All transfers made without strictly complying with the procedure laid down in the aforementioned Resolution or ordered from accounts opened in credit institutions that collaborate with the Tax Agency will be returned (with the costs and commissions to be paid by the sender), and therefore no legal effect of the payment will be produced.
This payment method can be accessed at the Tax Agency's Electronic Headquarters, by selecting Liquidas/Deudas - Pago mediante transferencia or through the system for payment of self-assessments with recognition of debt, after submitting the payment electronically and including the payment identifier provided in the payment concept.