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Form 100. Personal Income Tax Return 2019

3.3.7. Special forms of payment

  • Debt recognition with impossibility of payment This option is only available if you do not choose to split the payment. When you file your tax return online, a debt will be recognized for the total amount of the return, and you will receive a debt settlement code. With this settlement code, if you wish, you can subsequently request the deferral or compensation of the previous amount in the Electronic Office (https://www.agenciatributaria.gob.es), through the option Procedures, Services and Procedures (Information and Registration)/Collection.

  • 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 receive a debt settlement code that you must use to make the deferral request effective in the Electronic Office (https://www.agenciatributaria.gob.es), through the Procedures, Services and Procedures (Information and Registration)/Collection option.

  • Debt recognition with compensation request This option is only available online 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 payment offset. You will receive a debt settlement code that you must use to make said compensation request effective in the Electronic Office (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 instalments (60/40%) and also request compensation for the first of these instalments, you must go to the AEAT Delegation or Administration corresponding to your address.

  • Partial payment and recognition of debt with inability to pay 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, supplied by your bank or obtained through Electronic Payment of taxes with contracted entities) and the amount for which you wish to acknowledge 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 code, if you wish, you can subsequently request the deferral or compensation of the previous amount in the Electronic Office (https://www.agenciatributaria.gob.es), through the option Procedures, Services and Procedures (Information and Registration)/Collection.

  • Partial payment and recognition of debt 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, supplied by your bank or obtained through Electronic Payment of Taxes with contracted entities) and the amount for which you wish to acknowledge 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 receive a debt settlement code that you must use to make the deferral request effective in the Electronic Office (https://www.agenciatributaria.gob.es), through the Procedures, Services and Procedures (Information and Registration)/Collection option.

  • Partial payment 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, supplied by your bank or obtained through Electronic Payment of taxes with contracted entities) and the amount for which you wish to acknowledge 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 receive a debt settlement code that you must use to make the compensation request effective in the Electronic Office (https://www.agenciatributaria.gob.es), through the Procedures, Services and Procedures (Information and Registration)/Collection option.