3.3.6. Payment of tax debt by direct debit
If the taxpayer had opted to split the payment resulting from the declaration and to domiciliate the second installment, the collaborating entity on November 5, 2019 will proceed, where appropriate, to charge said amount into the account and deposit it within the established deadlines. in the restricted account for collaboration in tax collection.
Subsequently, the collaborating entity will send the taxpayer proof of the income made, which will serve as a document accrediting the income made to the Public Treasury.
Taxpayers who, when splitting the payment, do not wish to domiciliate the second installment with a collaborating entity must make, directly or electronically, the payment of said installment at any office located in Spanish territory of these entities (Banks, Savings Banks or Cooperatives). of credit) until November 5, 2019, inclusive, by submitting the duly completed form 102.
Without prejudice to the foregoing, taxpayers who file the declaration electronically or whose declaration is made through the help services provided in the offices of the AEAT, or the Autonomous Communities, Cities with Statute of Autonomy and Local Entities , for immediate telematic transmission, may use as a means of payment direct debit at the collaborating credit institution located in Spanish territory in which the account in which the payment is direct debited is open in their name.
In the event that the taxpayer opts for the payment of the resulting income in installments and for direct debit, both of the first and second installment, the latter must be made in the same entity and account in which the first installment was domiciled.
The direct debit referred to in this section may be carried out from April 2 to June 26, 2019, both inclusive.
The AEAT will communicate the taxpayer's direct debit order to the collaborating entity indicated therein, which will proceed, if applicable, on July 1, 2019 to debit the direct debit amount, whether it is the entire tax debt. or the amount corresponding to the first installment, entering it into the restricted account for collaboration in the collection of taxes. Subsequently, the aforementioned entity will send the taxpayer proof of the deposit made, which will serve as a document accrediting the deposit made to the Public Treasury.
Similarly, in the event that the taxpayer had also proceeded to direct debit the second installment, the collaborating entity will proceed, where appropriate, on November 5, 2019 to debit said amount and deposit it within the deadlines established in the restricted account for collaboration in the collection of taxes.
Payments will be deemed to have been made on the date the direct debits are debited from the account, and proof of the payment made will be considered to be the one issued for this purpose by the credit institution where the payment is domiciled in the terms indicated.
Persons or entities authorized to submit statements electronically on behalf of third parties, in accordance with the provisions of RD 1065/2007, may transfer direct debit orders that have previously been communicated to them by the third parties they represent.