Payment of taxes and other revenue
Payment, before the deadline or legally enforced after it, is made to cancel any taxes or traffic fines of the municipal areas which have delegated tax collection to BASE.
Any liable taxpayer.
The official payment document sent by BASE via surface mail, e-mail or SMS is needed to complete the transaction, unless payment is made by TPV through BASE on-line (it is necessary to authenticate with a certificate digital).
You can request a duplicate at any of the BASE offices or download it through the following options:
- Official payment document: service that allows you to download a payment document or make the payment online with a credit or debit card.
Notice: Payment must be made within the period stipulated on the official payment form. After this period you can request a new document, depending on the status of your tax file.
Where and how?
The available options are:
- Payment with debit or credit card
- Online payment through collaborating entities
- Direct debiting of taxes
- Personalised Payment Account
- Bank transfer payment
- Form BBVA (Visa, MasterCard and Maestro cards are allowed). Select the Issuer (Emisor) indicated in the official payment form (pdf) and click Continue.
- Form CaixaBank
- Alternatively, you can do it at BASE on-line with TPV payment, using the option "Debts and Fines of Global Position" where you will be able to pay for debts previously selected as a group.
At the collaborating entities listed on the official payment form using one of the following methods of payment:
- In person or by ATM. At the offices of the collaborating entities or ATM machines with barcode readers, along with the corresponding official payment document.
- By phone banking. Only for clients of those entities with telephone banking services which have a collaboration agreement with BASE-Gestió d'Ingressos:
Tel. 91224 94 26
Summer schedule: Monday to Friday, 7 a.m. to 5.30 p.m.
Rest of the year: Monday to Saturday, 7 a.m. to 5.30 p.m.
- On the Internet, by bank transfer or using a debit or credit card. You must be a client of one of the following to use this method of païment:
If this is a valid paying method, you must indicate that, according to Article 60.5 of Ordenança Fiscal de BASE-Gestió d'Ingressos, transfer payments will only have liberating effects on the payment date on the destination target account of BASE-Gestió d'Ingressos.
Tax payment by direct debit - Frequently asked questions
1. Which taxes can I pay be direct debit?
Any tax due every year can be paid by direct debit once you are registered as a taxpayer. For example, tax on immovable property, tax on business activity, vehicle tax, tax for rubbish collection, etc.
2. If, for any reason, BASE-Gestió d’Ingressos does not process my direct debit, do I have to pay a surcharge?
If the order for a direct debit, within the corresponding time limit and at the established financial institutions, can be demonstrated, and this has not been processed, no surcharge or interest will be due.
There will be a surcharge, however, if the payment has not been made because of cancellation of the direct debit. This surcharge is payable when two consecutive payments have not been paid or when the bank returns the bill unpaid because the number of the account is wrong or the client has cancelled the order to pay.
3. What happens if I arrange a direct debit after the deadline?
In this case, the direct debit will be effective for the following year.
4. Can I pay my tax bill by direct debit from a bank which is not a collaborating financial institution of BASE-Gestió d’Ingressos?
Yes, you can pay your taxes by direct debit from any Spanish bank or savings bank.
5. Can I cancel the order or modify the number of a bank account where I have a direct debit to pay my tax?
Yes, you can cancel payment of a tax by direct debit or change the bank details at any time, by filling in the appropriate form.
6. Can I make an order to pay an enforced tax payment by direct debit?
No, enforced payments cannot be paid by direct debit. However, payment of the same tax can be made by direct debit in following tax periods. To do this, the corresponding order must be taken to a BASE-Gestió d’Ingressos office.
7. A tax I pay by direct debit appears as pending. What has happened?
In general, direct debits are claimed around fifteen days before the deadline for payment. If the debt appears as pending it is probable that the tax bill has been returned unpaid by the bank.
8. If I make changes to a direct debit, when do they come into effect?
If the modification has been made within the time when direct debits can be made, according to the tax calendar approved by the council, the effect of the change will be immediate. If not, the change will be applied in the following tax year.