Spain: Payment of tax debts via bank transfer from abroad will be made possible


This has been published in the Official Gazette on the 4th of February 2021 and will take effect on the 15th of March 2021. This resolution introduces the possibility to pay most tax debts via bank transfer. This constitutes a great help for non-resident companies, since, until now, they could only pay their taxes through a Spanish bank account either of their own or a third party who could make such payment on their behalf.


This new payment procedure applies to tax dues resulting from returns which can be electronically filed at the website of the Spanish tax agency (AEAT)


The following conditions are to be taken under consideration:


  • The net amount transferred must correspond to the exact tax debt of the corresponding tax return.
  • The “transfer concept” must be the payment code provided by the AEAT interface.


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.


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