Royal Decree 117/2024, of January 30 (BOE January 31, 2024), in point three of its second Final Provision, has modified article 9 of the General Collection Regulations, making it possible for both payment entities and entities of electronic money can access the status of collaborators in the state collection management and, even, to an eventual provision of the cash service in the Delegations of the State Tax Administration Agency (AEAT) and in customs, which until now was reserved to credit institutions (Banks, Savings Banks and Credit Cooperatives).

This regulatory modification is a direct consequence of the approval of Directive (EU) 2015/2366 of the European Parliament and of the Council of November 25, 2015 on payment services in the internal market, which aims, among other purposes, to increase the competition and innovation in the sector, reinforce security in the payment market and promote the emergence of new forms of payment, as well as electronic commerce.

This Directive has provided a definitive boost in terms of the presence and relevance of payment and electronic money entities in the European financial market, a process that the state Tax Administration, in the exercise of its collection powers, could not stay on the sidelines.

The incorporation of these new payment service providers as collaborating entities of the Tax Agency represents a significant advance in facilitating compliance with the payment obligation to the state Tax Administration, an issue that constitutes one of its permanent objectives. . Thus, the approved modification will increase the number of payment providers through which payment of debts collected by the Tax Agency can be made and, more importantly, will make electronic payment means and channels available to taxpayers. that the new entities provide to their clients and that, logically, are based on the use of the most recent and updated technologies.

This regulatory modification, together with other initiatives currently underway in the area of ​​income, will allow the AEAT to be placed at the forefront in terms of taking advantage of the ways and procedures that the financial system currently offers to its clients to carry out operations. payment.

Additionally, the authorization of payment and electronic money entities to act as collaborators will have a positive and direct effect in terms of compliance by this type of entities with their tax obligations, especially the information to which it refers. Article 93 of Law 58/2003, of December 17, General Tax.

In this sense, it must be considered that the condition of collaborating entity is not limited to the mere collection of debts and their subsequent entry into the Public Treasury since, as can be seen from the provisions of article 17.6 of the General Collection Regulations, the provision of collaboration service is absolutely incompatible with breaches of tax regulations, obligations to provide information of tax significance or seizure orders.

Finally, the fact that this type of payment service providers join the collection collaboration service will mean their immediate participation in a series of procedures aimed at simplifying certain procedures before the AEAT for citizens and companies.