What does it allow?
The Personalised Payment account provides customers with the possibility to pay in 9 instalments the expiry taxes and voluntary period that the taxable person needs to satisfy along an exercise, corresponding to:
- Trade income tax.
- Property tax (rural and urban).
- Motor Vehicle tax.
- Expiry collective taxes, expect for the tax related to water supplies.
Who can benefit from them?
- Any passive subject of those objects will be able to incorporate this system if they meet the requirements.
- Those who have tributes as third parties will not be able to incorporate this system.
- The minimum amount of the total receipts must be € 300.
- Not having a debt during the executive period, unless this debt is fractionated, deferred, suspended or to be suspended.
- The applicant must be the passive subject of the receipts to include the Personalised Payment Account.
- Domiciliation of payments. The account holder must necessarily be the same taxpayer.
- The applicant must indicate at the time of filling in the application the objects that he wants to exclude from the Custom Payment File.
- The application must be submitted no later than December 31st, to accept the inclusion in the Personalised Payment Account of the following year.
- The objects may be those issued by one or more municipalities.
- Fostering the Personalised Payment Account on time will be automatically extended for the following financial years, provided the interested party does not expressly renounce it and continue to meet the requirements.
- The total or partial payments can be issued only if the receipts are in the collection, according to the specific calendar.
- The new tax objects will be automatically incorporated into the Personalised Payment Account.
- If the regularization is negative, the refund of the excess will be carried out ex officio in the same current account from which the monthly payments have been issued.
Monthly payments’ fee
- The first monthly fee will be charged to the applicant's account in February and the last one in October.
- When BASE has the correct amounts of each tax for the current year, it will regularize the monthly payment in the months of September and October.
- There are no further costs or interests.
The default of any of the terms will be the automatic loss of the right to enjoy this payment system, going through the general payment system and, therefore, having to settle the debt within the voluntary period established by each tax if it has not yet been exhausted, or in an executive period otherwise.
On-site: You can present the document at any of Base-Gestió d’Ingressos offices.
Postal Mail: You can send the model by postal mail:
- To the addresses of any of BASE-Gestió d’Ingressos offices.
- In the general register, located at Pere Martell street, 2, 43001 Tarragona.
You can also carry out this procedure through the Electronic Headquarters BASE (with digital certificate).
- M114-Personalised payment account application in voluntary period
- M115-Discarge/Gestion application of the personalised payment account in voluntary period
- Accreditation of the identification of the applicant and the legal representative (if any), through the documentation in force.
- Documentation proving the legal representation, if applicable.
- For the request for a Personalised Payment Account (Model 114), the photocopy of the bank account of the IBAN account or any document that certifies the ownership.
- If you need more space to write information you can use the form Model 902.
|Direct debiting of taxes||Sí||Doc||Sí|
|Direct debit certificate of payment (CRD)||Sí||Sí|
|Payment of taxes and other revenue||Sí||Sí|
|Pay by instalments or postpone payment - Payments made on time||Sí||Doc||Sí|
|Fraccionament o ajornament del pagament d'un deute en executiva||Sí||Sí|