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Form 100. 2020 Personal Income Tax Return Declaration

3.3.4. Fractionation of payment and direct debit

Tax returns with taxes owed

In the event that the declaration was to be entered, the taxpayer may:

  • Domiciliate the payment in a credit institution that acts as a collaborator in the collection management (Bank, Savings Bank or credit cooperative) located in Spanish territory in which the account in which you want to domiciliate is open in your name.
  • Enter by obtaining a complete reference number (NRC) from your bank.
  • Through a payment letter by printing this payment document with which you can later go to a collaborating entity and make the payment.

Direct debit of payment

Direct debit can be made from on April 7 to June 25, 2021, both inclusive.

However, if you choose to domiciliate only the second term, it can be done until June 30, 2021, inclusive.

Payment in two installments

Without prejudice to the possibility of deferring or dividing the payment provided for in the General Tax Law and developed in the General Collection Regulations, 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, 2021 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 carried out from April 7 to June 25, 2021.
  2. Direct debit only the payment of the first installment . Direct debit can be carried out from April 7 to June 25, 2021. 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, 2021, inclusive, through the model 102. However, and as long as the first installment has been domiciled, taxpayers may domiciliate the second installment up to and including September 22, 2021.
  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 entity 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, 2021 inclusive.

Extraordinary installments for the payment of the tax debt derived from the personal income tax declaration for beneficiaries during the year 2020 of benefits linked to temporary employment regulation files

This installment of the debt payment is completely optional for the taxpayer.

Characteristics of this subdivision

  • This fractionation is incompatible with that provided for in article 62.2 of the Personal Income Tax Regulations (60% at the time of filing the return and the remaining 40% until November 5, 2021) and with the general regime of deferral or installment of payment. provided for in article 65 of Law 58/2003, of December 17, General Tax.

  • Payment of the requested installment will be made in six installments, due on the 20th of each month, with the first being July 20, 2021.

    No late payment interest accrues during said installment nor will it be necessary to provide collateral.

Application Requirements

  • That the applicant, or any of the members of the family unit in the case of joint taxation, has been included in a Temporary Employment Regulation File during the year 2020, having been a recipient of the corresponding benefits in that year.
  • That the amount pending payment for the applicant, both in the voluntary period and in the executive period, of the public law debts managed by the State Tax Administration Agency and by the bodies or agencies of the Treasury does not exceed 30,000 euros. State Public.
  • The Personal Income Tax declaration must be submitted within the voluntary self-assessment and payment period, without the income derived from complementary self-assessments submitted after June 30, 2021 being able to be divided into fractions.

This division will not apply to the taxpayers referred to in article 93 of the Personal Income Tax Law (special tax regime applicable to workers posted to Spanish territory).

Completion

From “Submit declaration” you will have to:

  • Check the “Not in installments” option, and select the “Other payment methods” option.

    In the drop-down menu that opens in this last option, you will select “Debt recognition with deferral request” and “Accept”, obtaining a confirmation message of the presentation in which you will be informed that the presentation of the deferral request is pending.

  • To request the deferral you must click on the “Process debt” link found in the confirmation message; By doing so, you will see the details of the settlement that has been generated as a result of the presentation of the declaration with recognition of debt.

    In the top menu you will select “Defer” and mark the option “Request for extraordinary IRPF installments 2020 for beneficiaries of ERTE benefits (Order HAC/320/2021) –ERTE installments-”, and by clicking “Confirm” you will submit the deferral request obtaining a confirmation message.

Other 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 Regulations 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.