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Form 100. 2018 Personal Income Tax return

3.4.2. Application for suspension of payment

When the taxpayer using the Renta Web program wishes to opt for the tax debt payment suspension procedure, they must tick box 07 of the document of deposit or return of your tax return, or the number of box 0643 or 0644 in section P of page 19.

This procedure can only be chosen when the result of the declaration (box 0645) of one of the spouses who are members of the family unit it is a positive amount (to be paid) and, at the same time, the result of the other spouse's tax return is a negative amount (to be refunded).

In addition, the programme does not allow the application of this payment suspension procedure in the case of supplementary tax returns.

If these conditions are met, the program will complete Section P on page 19 of "Request for suspension of payment of a spouse/Waiver of the payment of the refund of the other spouse "reducing the amount to be paid from the positive tax return to the maximum that allows the return result from the other, which will be reduced by the same amount.


It is important that the spouse who renounces, in whole or in part, the effective collection of their refund indicate in the tax return the IBAN code of the account where they would like to receive the refund to which they may be entitled as a result of subsequent tax administration checks.