IBAN for corporate income tax
Corporate income tax is paid into the dedicated account of the treasury in the county or sector where the company is registered fiscally. The relevant declarations are D100 (quarterly) and D101 (annual).
How to find the exact IBAN
- Open the treasury IBAN directory and select your county (or sector) of fiscal registration.
- Identify the account for corporate income tax — the beneficiary's fiscal code appears next to the IBAN.
- In the payment reference include the obligation type and the period.
Frequently asked questions
Which treasury account do I pay corporate income tax into?
Into the dedicated corporate income tax account of the treasury where the company has its fiscal domicile. Each county/sector has its own IBAN.
Do micro-enterprises pay into the same account?
No. Micro-enterprise income tax has a separate account — do not use the corporate income tax account.