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Self-assessments 4

How to make self-assessment payments in your own name

Once you have completed the declaration with the result to be paid that you wish to submit electronically, and therefore know the amount of the debt, access the Self-Assessments payment option and choose the payment method (by direct debit or card). Please note that you must operate with a Collaborating Entity that is part of the system.

If you select payment by card, first select the financial institution with which you will manage the payment. A list is available by clicking the "View affiliated entities" button. Once selected, click "Accept selection". Please note that this option is not available with Cl@ve PIN.

Another alternative to obtain the NRC is to link to the payment gateway using the "Make payment (Get NRC )" button that will be enabled in the form or program for filing the declaration when selecting the payment method that involves a payment, whether partial or total.

At that time you will be asked for identification with the following access method: certificate/ electronic ID or Cl@ve PIN. Choose the model you want to present from the list of available models in the drop-down menu. Then click "Accept data and Continue".

Enter the data in the form and press the "Submit" button. Please note that if you access with Cl@ve PIN, payment with power of attorney on the account of the obliged party is not permitted.

Please check that the data entered is correct, as once the payment has been made you will not be able to cancel it online. When you click "Submit" a notice will appear indicating that, once you have obtained the NRC you must continue with the submission of the corresponding declaration (except form 102).

A window will then appear with the coded data of the information to be sent. Check the "OK" box and click "Submit" to confirm payment.

If everything is correct you will be able to see the assigned NRC on the screen. It is a 22-character code provided by Collaborating Entities as proof of payment for online tax return filings. On this page you will have 2 options:

  • 'Print Payment Receipt': You will see the receipt of the charge to the account with a summary of the payment details.

  • 'File Tax Return': Using this option you will be linked to the procedure at the Headquarters for which you have obtained the NRC to complete the submission.

Remember that if you do not have an electronic certificate, electronic DNI or Cl@ve PIN you have other alternatives to obtain the NRC :

  • By going to a branch of your bank, and providing the details of the self-assessment. You do not need to provide any form, only the data used to generate the NRC and which are the same as those requested to make the payment through the AEAT website (form, fiscal year, period, NIF declarant, surname and exact amount of income).

  • Through the electronic banking service if the Banking Entity offers you this possibility.

If you are making the payment for another person, please note that in order to obtain the NRC through the AEAT payment gateway, the certificate holder and the account holder must coincide as the payers, but the NIF that is provided to the Collaborating Entity to obtain the NRC will always be that of the declarant or taxpayer.

The request can be:

  • Individual:

    • There is only one person entitled to the large family deduction.

    • There is more than one person entitled to the deduction and each of them requests the advance payment to which they are entitled.

  • Collective: There is more than one person entitled to the deduction and they all transfer their right in favor of one of them. This will be the one that receives the advance payment.

Submit form 143 for:

  • Request advance payment from the moment you meet the requirements.

  • Report any changes that affect your advance payment or if you fail to meet any of the requirements to receive it.

To be submitted by all applicants and their descendants or descendants with disabilities? that you include in the application must have a NIF. In addition, they must have a valid large family title.

You will receive the advance payment monthly by transfer.

Submit Form 121

  • if you are not required to file;

  • you have not submitted a class action application;

  • and you want to transfer the right to another person entitled to the deduction for the same ascendant.

If the advance payment received is greater than the deduction to which you are entitled, regularize this situation:

  • in the declaration of PIT;

  • with form 122 (if you are not required to file).

Payment on behalf of third parties from the account owned by the taxpayer

For payment operations by direct debit, since the entry into force of the Resolution of June 3, 2009, it is possible to make the payment through the website of the AEAT in an account owned by the obliged party and that the debit order is made by a person other than the latter.

If you are making the payment on behalf of a third party using the bank account of the declaration holder (the party obliged to make the payment), you as the payer must be authorized by the party obliged to carry out this operation.

This power of attorney can be registered online provided that the grantor (who must be the taxpayer) has an electronic certificate and is a natural person. The specific power of attorney to carry out this type of procedure is PAGOAPODECCC - Payment by direct debit, which is included in the "Other specific procedures" section in the "List of procedures authorized for power of attorney", in " Power of attorney registry ", Information", "Scope and extension", "What procedures can be performed online?

To make the payment on behalf of a third party, you must check the box "Payment with power of attorney on the account of the obliged party" on the form, just below the details of the Financial Institution.