If the result of the tax return is a payment due, you need to make the payment for the resulting amount.The payment receipt is the Complete Reference Number code (CRN), which is generated by the Collaborating Entity that managed the payment.
If you have a certificate or electronic DNI, you can make the payment from the option 'Registration tax payment', under the procedures for Form 576.Nevertheless, if you are accessing via the E-Office, 'Tax payment' in 'Featured procedures', 'Self-assessments', as well as the certificate/electronic DNI, you can also identify yourself using Cl@ve PIN.
Click 'Self-assessment payment'.
Choose the payment method by clicking 'Payment on account' or 'Debit/credit card payment'.
You need to go through a Collaborating Entity associated with the system to make the payment. You can consult this under the link 'See associated Entities for paying self-assessments and service hours'.Click 'Continue with the self-assessment payment'.
Enter the details in the form and check they are correct, as they must match those entered in form 576.To make the payment and obtain the Complete Reference Number (CRN), the electronic certificate must be the account holder, unless you are authorised to order debits on account on behalf of the taxpayer.Click 'Send'.
When you click 'Send' a notification will appear, indicating that, once you have obtained the CRN, you must continue to file the tax return.
A window will then appear with the coded data of the information to be sent.Tick the 'Accept' box and click 'Send' to confirm the payment.
If everything is correct, you will see the allocated NRC on the screen.It is a 22-character code provided by Collaborating Entities as proof of payment for online tax return filings.There are two options on this page:
'Print Payment Receipt':this will show you the receipt for the payment on account with a summary of the payment details.
'File Tax Return':this option links you to the E-Office procedure for which the CRN was obtained, so that you can finish the filing process.
Remember, if you do not have an electronic certificate, DNIe or Cl@ve PIN, you can also make the payment by going to a branch of your bank and providing the details regarding the self-assessment.You do not need to provide any form, just the details used to generate the NRC, which are the same as those you are asked for to make the payment on the Tax Agency website (form, fiscal year, period, taxpayer NIF, surname and exact amount of the payment).
If the bank has an electronic banking system, you can also request the CRN via its website.
If you are making the payment on behalf of another person, bear in mind that to get an NRC through the Tax Agency payment gateway, the certificate holder and the account holder must coincide as payment originators, but the NIF provided to the Collaborating Entity to get the NRC will always be that of the taxpayer.
For payment operations via a payment on account, since the Resolution of 3 June 2009 came into force, you can make the payment on the Tax Agency website from an account owned by the taxpayer, when the debit order is made by a different person.
If you are making the payment on behalf of a third party, using the tax return holder's bank account, you, as the payment originator, must be authorised to carry out this operation.
This authorisation can be registered online, provided that the appointing person (which must be the taxpayer) has an electronic certificate and is a private individual.The specific authorisation for this type of procedure is 'AEAT - Payment via a payment on account, which is included under the section 'Other specific procedures' of the 'Catalogue of procedures set up for power of attorney', under 'Registration of powers of attorney'.
To carry out the payment on behalf of a third party, you must mark the box 'Payment with power of attorney from the taxpayer's account' on the form, which is available when the details of the Financial Institution have been provided.
See the help point for 'Payment of self assessments in the name of third parties'.
The option “Financial institutions that accept payment by proxy through the AEAT payment gateway" allows you to access the list of financial entities that have adapted to the regulations and allow payment by proxy in the taxpayer’s account through the Tax Agency payment gateway.
If you need to cancel a CRN that has been generated, you can use the option 'Cancellation of CRNs (forms 576, 696)', located in 'Tax payment', under the section 'Featured procedures' in the E-Office.