3.3.6. Payment of tax debt by direct debit

1. If the taxpayer has opted to split the payment resulting from the declaration and to have the second installment paid by direct debit, the collaborating entity will proceed, where appropriate, on November 5, 2019, to charge said amount to the account and pay it within the established deadlines into the restricted account for collaboration in the collection of taxes.

   Subsequently, 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.

   Taxpayers who, when splitting the payment, do not wish to direct deposit the second instalment in a collaborating entity must make, directly or electronically, the payment of said instalment in any office located in Spanish territory of these entities (Banks, Savings Banks or Credit Cooperatives) until November 5, 2019, inclusive, by submitting the duly completed form 102.

2. Without prejudice to the above, taxpayers who submit their tax return electronically or whose tax return is submitted through the assistance services provided at the offices of the AEAT, or of the Autonomous Communities, Cities with Statute of Autonomy and Local Entities, for immediate electronic transmission, may use as a means of payment the direct debit at the collaborating credit institution located in Spanish territory in which the account in which the payment is domiciled is opened in their name.

   In the event that the taxpayer chooses to pay the resulting income in installments and to have both the first and second installments paid by direct debit, the latter must be made to the same entity and account in which the first installment was paid by direct debit.

   The direct debit referred to in this section may be made from April 2 to June 26, 2019, both inclusive.

3. The AEAT will communicate the taxpayer's direct debit order to the Collaborating Entity indicated therein, which will proceed, where appropriate, on July 1, 2019, to charge the direct debit amount, whether the entire tax debt or the amount corresponding to the first installment, to the account, depositing it in the restricted account for collaboration in the collection of taxes. The aforementioned entity will subsequently send the taxpayer proof of the payment made, which will serve as a document proving the payment made to the Public Treasury.

   Similarly, in the event that the taxpayer has also proceeded to direct debit the second installment, the collaborating entity will proceed, where appropriate, on November 5, 2019, to charge said amount to the account and pay it within the established deadlines into the restricted account for collaboration in the collection of taxes.

4. Payments will be deemed to have been made on the date of direct debit charges to the account, and proof of payment will be considered to be the one issued for this purpose by the credit institution where the payment is domiciled in the terms indicated.

5. Persons or entities authorized to submit declarations electronically on behalf of third parties, in accordance with the provisions of RD 1065/2007, may forward the direct debit orders that have been previously communicated to them by the third parties they represent.