3.3.3. Payment methods

Tax returns with taxes owed

In the event that the declaration is to be entered, the taxpayer may:

Direct deposit the payment to a credit institution that acts as a collaborator in the collection management (Bank, Savings Bank or credit cooperative) located in Spanish territory where the account in which the direct deposit is made is open in your name.
Enter by obtaining a full reference number (NRC) from your bank.
Through a payment letter by printing this payment document with which you can later go to a collaborating entity and make the payment.

Payment by delivery of goods that are part of the Spanish Historical Heritage.

Payment may be made through delivery of assets that are part of the Spanish Historical Heritage and are registered in the General Inventory of Movable Property or in the General Register of Assets of Cultural Interest, in accordance with the provisions of article 73 of Law 16/1985, of June 25, on the Spanish Historical Heritage. The taxpayer who intends to use this means of payment in kind as a means to satisfy debts for personal income tax to the Administration must follow the procedure established for this purpose by article 40 of the General Collection Regulation, approved by Royal Decree 939/2005, of July 29 (BOE of September 2). For these purposes, the procedure for the electronic submission of self-assessments with a result to be entered with a request for payment through delivery of assets of the Spanish Historical Heritage is regulated in article 10 of Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the submission of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature. In no case will the electronic submission of the self-assessment be, in itself, considered a request for payment through the delivery of assets of the Spanish Historical Heritage.

Extinction by annotation in the current account system in tax matters
Personal income tax taxpayers who are covered by the current account system for tax matters regulated in articles 138 to 143 of the General Regulations on tax management and inspection actions and procedures and on the development of common rules for tax application procedures, approved by Royal Decree 1065/2007, dated 27 July, shall submit their declaration in accordance with the rules set out in section six of the Order of 30 September 1999, which approves the application model for inclusion in the current account system for tax matters, establishes the place for filing tax declarations that generate debts or credits that must be recorded in said current account for tax matters and develops the provisions of Royal Decree 1108/1999, dated 25 June, which regulates the current account system for tax matters.
Extinction by compensation with recognized tax credits
Tax debts resulting from personal income tax returns may also be extinguished by offsetting tax credits recognized by administrative act in favor of the same taxpayer, under the terms provided for in articles 71 et seq. of the General Tax Law and in accordance with the conditions and procedure established in articles 55 et seq. of the General Collection Regulations.