In accordance with current legislation, it is possible to pay tax debts in Spain by direct debit through accounts opened with credit entities that collaborate with the state collection system. However, last April 2023, “Order HFP/387/2023, of 18 April, which amends Order EHA/1658/2009, of 12 June, establishing the procedure and conditions for the direct debit of payment of certain debts through accounts opened in credit entities that provide the service of collaboration in the collection management of the State Tax Administration Agency” was approved, which promotes the direct debit of tax debts in those cases in which the taxpayer does not have an account in Spain or, if they do have one, that is not with a collaborating credit entity.
In accordance with the provisions of the aforementioned Order, the taxpayer, regardless of their nationality or tax residence, may direct debit the payment of self-assessments or deferred and instalment payments of Spanish taxes through an account opened in a non-collaborating credit entity, provided that it is located within the Single Euro Payments Area (SEPA Area), formed by the Member States of the European Union, the United Kingdom, Switzerland, Monaco, Andorra, Norway, Liechtenstein, Iceland, San Marino and Vatican City.
To do so, the self-assessment or application for deferment and instalments must be submitted electronically, through the Electronic Office of the State Tax Administration Agency, designating the bank account held by the taxpayer, choosing the collaborating entity responsible for managing the direct debit and electronically signing a debit mandate.
The collaborating credit entity will collect the amount of the debt paid by direct debit plus the commissions and other bank charges imposed by the latter.
The date on which the debit is made shall generally be regarded as the date of payment for the purposes of discharging the tax debt for the taxpayer.
Finally, this procedure will apply to direct debits of the deferral and payment in instalments of tax debts with the Spanish Tax Authority that are applied for from 1 July 2023; and to direct debits for State tax returns and self-assessments that are filed from 1 February 2024. However, in the latter case, self-assessments filed between 1 July 2023 and 31 January 2024 may be paid by direct debit through an account opened with an entity in the SEPA Zone, if at the same time deferral and payment by instalment of the tax debt is applied for.
