1.6.2 Declaration to be entered by direct debit

The taxpayer may pay the tax debt resulting from the declaration by direct debit to a deposit entity that collaborates in the collection management of the Tax Agency.

In order to submit the declaration in these cases, it will not be necessary for the taxpayer to contact the Collaborating Entity to generate a Complete Reference Number (NRC).

The taxpayer must include the direct debit order in the declaration and enter the International Bank Account Code (IBAN) of the account into which the payment is to be made, which must meet the requirements established in article 2 of Order EHA /1658/2009, of June 12, and transmit it according to the procedure set out in the previous letter.

In cases where the tax period ended on December 31, 2019, taxpayers may make direct debit payments between July 1 and July 22, 2020, inclusive.

When the last day of the deadline for filing the Corporate Tax return, in accordance with the provisions of its regulatory regulations, is a non-working day, the direct debit period will be extended by the same number of days as the deadline for filing said return.

Payments will be deemed to have been made on the date of direct debit charges to the account, and proof of payment will be considered to be that sent for this purpose by the corresponding deposit entity.