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Form 100. Personal Income Tax Declaration 2019

3.3.4. Fractionation of payment and direct debit

Direct debit of payment

Direct debit can be made from April 1 to June 25, 2020 , both inclusive.

Payment in two installments

Without prejudice to the possibility of postponement or installment of the payment provided for in the General Tax Law and developed in the General Collection Regulation, the income of the amount resulting from the self-assessment may be divided, without any interest or surcharge, in two parts : the first, of 60 percent of its amount, at the time of submitting the declaration, and the second, of the remaining 40 percent, until November 5, 2020 inclusive.

To enjoy this benefit it will be necessary for the declaration to be submitted within the established period. The income from complementary self-assessments will not be able to benefit from this fractionation.

Taxpayers who choose to split the amount of the tax debt may:

  1. Domiciliate both the first and second installments . In this case, the second installment must be domiciled in the same entity and account in which the first installment was domiciled. Direct debit can be made from April 1 to June 25, 2020.
  2. Direct debit only the payment of the first installment . Direct debit can be made from April 1 to June 25, 2020. In this case, the deposit of the second installment must be made electronically or directly at any office located in Spanish territory of these entities (Banks, Savings Banks or credit cooperatives) until November 5, 2020, inclusive, through the model 102. However, and as long as the first installment has been paid by direct debit, taxpayers may direct debit the second installment up to and including September 22, 2020.
  3. Direct debit only the payment corresponding to the second installment . In this case, the direct debit must be made into an account of the credit institution that acts as a collaborator in the collection management in which the first installment is deposited. Direct debit can be carried out until June 30, 2020 inclusive.

Special fractionation assumptions 

Apart from the general fractionation regime, the regulations governing personal income tax contemplate two special cases.

  • Death of the taxpayer.
  • Loss of taxpayer status due to change of residence.

In both cases, all income pending imputation must be integrated into the tax base of the last tax period that must be declared by personal income tax. Therefore, the successors of the deceased or the taxpayer may request the division of the part of the tax debt corresponding to said income. The subdivision will be governed by the rules provided for by the General Collection Regulation, approved by Royal Decree 939/2005, of July 29, with the following specialties:

  • Applications must be made within the regulatory declaration period.
  • The applicant must offer guarantee in the form of a joint guarantee from a credit institution or mutual guarantee company or a surety insurance certificate in the terms provided in the General Collection Regulations.