As per the provisions of the aforementioned Order, the taxpayer, regardless of their
nationality or tax residence, may direct debit the payment of self-assessments or
deferred and instalment payments of Spanish taxes through an account opened in a
non-collaborating credit entity, provided that it is located within the Single Euro
Payments Area (SEPA Area), formed by the Member States of the European Union, the
United Kingdom, Switzerland, Monaco, Andorra, Norway, Liechtenstein, Iceland, San
Marino and Vatican City
Source: WTS
