3.3.3. Payment methods

In the event that the declaration is to be paid, the taxpayer may choose one of the following payment methods:

• Direct debit of the amount to be paid to a credit institution that acts as a collaborator in the collection process (bank, savings bank, or credit cooperative) located in Spain where the account from which the payment is direct debited is open in your name. Payment may also be made by direct debit from an account opened at a non-collaborating entity in the Single Euro Payments Area (SEPA Area) if the taxpayer does not have an account at a collaborating entity. In the case of joint tax returns, it will be sufficient for the direct debit account to be held by either of the taxpayers.

• Electronic payment via direct debit, credit or debit card under e-commerce conditions, Bizum, or via Full Reference Number (NRC).

  Payment by direct debit will not be available when using the telephone appointment service (PLL) unless the taxpayer has identified themselves with cl@ve.

  Credit card payments will not be available when using the PLL or in-person service. For family unit returns, card payments are only displayed when the authenticated taxpayer files a joint or individual return.

• Make the payment at a collaborating entity with the approved document, which you must print and submit within the established deadline.

• Recognition of debt with impossibility of payment

• Debt recognition with request for deferral

• Acknowledgement of debt with request for compensation

• Acknowledgement of debt with request for payment through delivery of PHE assets

• Partial income and recognition of debt with impossibility of payment

• Partial admission and recognition with request for deferment

• Income and recognition of debt with request for compensation

• Partial admission and recognition of debt with request for payment through delivery of PHE assets

• Debt recognition and payment by transfer. Only taxpayers who choose to make the payment remotely and do not have an account with any collaborating institution may make the payment by bank transfer, subject to acknowledgment of debt. If payment is made from a collaborating entity, it will be returned to the original account with the legal consequences that failure to comply with the payment obligation entails.

In Renta WEB the income modalities will be grouped into: "Not split" and "Split payment".

If you select "Non-fractional" you can select the following payment methods:

• Direct debit the amount to be paid.

• Enter with electronic payment: You can pay with Bizum, by card or by direct debit, check a previous NRC, enter the NRC of a payment already made.

• Deposit by going to a Bank/Savings Bank with the deposit document.

• Choose other payment methods:

  • Recognition of debt with impossibility of payment.

  • Acknowledgment of debt with request for deferral.

  • Acknowledgment of debt with request for compensation.

  • Acknowledgment of debt with request for payment through delivery of PHE assets.

  • Partial payment and recognition of debt with impossibility of payment.

  • Partial entry and recognition with request for deferral.

  • Debt entry and recognition with request for compensation.

  • Partial entry and recognition of debt with request for payment through delivery of PHE goods.

  • Debt recognition and payment by transfer.

• If you select "Split Payment" you can arrange direct debit, electronic payment, or bank transfer, but you will not be able to choose other payment methods (impossibility of payment, deferral, etc.)