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Form 100. Personal Income Tax Return Declaration 2017

3.3.9. Special payment methods

  • Recognition of debt with impossibility of payment This option is only available if you do not choose to split the payment. At the time of the telematic presentation of the declaration, a debt will be recognized for the total amount of the declaration, and you will obtain a debt settlement key. With this settlement key, if you wish, you can subsequently request the postponement or compensation of the previous amount from the link enabled on the Result-Confirmation page or at the Electronic Headquarters (https://www.agenciatributaria.gob. es), through the Procedures, Services and Procedures (Information and Registration)/Collection option.

  • Debt recognition with deferral request This option is only available if you do not choose to split the payment. At the time of electronic submission of the declaration, a debt will be recognized for the total amount of the declaration, having expressed the intention to request a deferral of payment. You will obtain a debt settlement code that you must use to make said postponement request effective from the link enabled on the Result-Confirmation page or in the Electronic Headquarters (https://www.agenciatributaria.gob.es), through the Procedures, Services and Procedures (Information and Registration)/Collection option.

  • Debt recognition with request for compensation This option is only available, online, if you do not choose to split the payment. At the time of the telematic presentation of the declaration, a debt will be recognized for the total amount of the declaration, having expressed the intention to request compensation for the payment. You will obtain a debt settlement code that you must use to make said compensation request effective from the link enabled on the Result-Confirmation page or in the Electronic Headquarters (https://www.agenciatributaria.gob.es), through the Procedures, Services and Procedures (Information and Registration)/Collection option.

    If you wish to split the payment into two installments (60/40%) and also request compensation for the first of these installments, you must go to the AEAT Delegation or Administration corresponding to your address.

  • Partial income and recognition of debt with impossibility of payment this option is only available if you do not choose to split the payment. You must indicate the amount you wish to pay (providing the NRC corresponding to said amount, provided by your bank or obtained through the Telematic Payment of taxes with agreed entities) and the amount for which you wish to recognize debt. At the time of electronic submission of the declaration, a debt will be recognized for the amount pending payment, and you will obtain a debt settlement key. With this settlement key, if you wish, you can subsequently request the postponement or compensation of the previous amount from the link enabled on the Result-Confirmation page or at the Electronic Headquarters (https://www.agenciatributaria.gob. es), through the Procedures, Services and Procedures (Information and Registration)/Collection option.

  • Partial income and debt recognition with deferral request this option is only available if you do not choose to split the payment. You must indicate the amount you wish to pay (providing the NRC corresponding to said amount, provided by your bank or obtained through the Telematic Payment of taxes with agreed entities) and the amount for which you wish to recognize debt with the intention of requesting a deferral. At the time of electronic submission of the declaration, a debt will be recognized for the amount pending payment. You will obtain a debt settlement key that you must use to make the postponement request effective from the link enabled on the Result-Confirmation page or in the Electronic Headquarters (https://www.agenciatributaria.gob.es), through the Procedures, Services and Procedures (Information and Registration)/Collection option.

  • Partial income and recognition of debt with request for compensation This option is only available, online, if you do not choose to split the payment. You must indicate the amount you wish to pay (providing the NRC corresponding to said amount, provided by your bank or obtained through the Telematic Payment of taxes with agreed entities) and the amount for which you wish to recognize debt with the intention of requesting compensation. At the time of electronic submission of the declaration, a debt will be recognized for the amount pending payment. You will obtain a debt settlement key that you must use to make the compensation request effective from the link enabled on the Result-Confirmation page or at the Electronic Headquarters (https://www.agenciatributaria.gob.es), through the Procedures, Services and Procedures (Information and Registration)/Collection option.

    If you wish to split the payment into two installments (60/40%) and also pay part of the first installment and request compensation for the rest of said installment, you must go to the AEAT Delegation or Administration corresponding to your address.