For the cuota de autónomos, direct debit is compulsory: when you register you give an account and social security collects the payment every month. For taxes it is optional. When you file a form with an amount to pay, you can choose direct debit so that the tax agency collects it on the last day of the period, but only if you file before the direct debit cut-off date, which falls a few days before the general deadline.
The typical mistake is filing in the last few days and ticking direct debit when it is no longer accepted: you then have to pay another way, such as an immediate account charge or an NRC from your bank. Another frequent slip is not having enough money on the debit date. If the payment bounces, it counts as unpaid and surcharges and interest follow. For the self-employed contribution, an unpaid debit can also cost you rebates such as the tarifa plana.
Domiciliación bancaria is related to the cuota de autónomos, the sede electrónica and quarterly forms such as the VAT return or income tax prepayments. The debit shows up on your bank statement and in your accounts as a payment to social security or to the tax agency. In kontora deadline reminders flag the direct debit cut-off date so it does not slip past you.
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