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Form 100. 2020 Personal Income Tax Return Declaration

3.3.4. Payment splitting and direct debit

Tax returns with taxes owed

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

  • Direct debit the payment to a credit institution that acts as a collaborator in the collection management (Bank, Savings Bank or credit cooperative) located in Spanish territory where the account to which you wish to direct debit is open in your name.
  • Enter by obtaining a full 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 pay only the second installment, this can be done until June 30, 2021, inclusive.

Payment in two installments

Without prejudice to the possibility of deferring or splitting the payment provided for in the General Tax Law and developed in the General Collection Regulations, the payment of the amount resulting from the self-assessment may be split, without interest or surcharge, into two parts : The first, 60% of its amount, at the time of filing the declaration, and the second, the remaining 40%, until November 5, 2021 inclusive.

To enjoy this benefit, the declaration must be submitted within the established deadline. The payment of supplementary self-assessments will not be able to benefit from this fractionation.

Taxpayers who choose to split the amount of their tax debt will be able to:

  1. Direct debit 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 7 to June 25, 2021.
  2. Domiciliate only the payment of the first installment . Direct debit can be made from April 7 to June 25, 2021. In this case, the payment 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, using form 102. However, and provided that the first installment has been domiciled, taxpayers may domicile the second installment until September 22, 2021 inclusive.
  3. Domiciliate only the payment corresponding to the second installment . In this case, the direct debit must be made to an account of the credit institution that acts as a collaborator in the collection management in which the first payment is made. Direct debit may be made until June 30, 2021 inclusive.

Extraordinary installment payment for the tax debt arising from the IRPF declaration for beneficiaries during 2020 of benefits linked to temporary employment regulation files

This splitting of the debt payment is entirely optional for the taxpayer.

Features of this subdivision

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

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

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

Application Requirements

  • That the applicant, or any member 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 by the applicant, both in the voluntary period and in the enforcement period, of public law debts managed by the State Tax Administration Agency and by the bodies or agencies of the State Public Treasury, does not exceed 30,000 euros.
  • The Personal Income Tax return must be submitted within the voluntary self-assessment and payment period, and the income derived from supplementary self-assessments submitted after June 30, 2021 cannot be divided into fractions.

This splitting will not apply to 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:

  • Select the “Not split” option and select the “Other payment methods” option.

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

  • To request a 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 filing the declaration with recognition of debt.

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

Other assumptions of fractionation

Apart from the general system of fractionation, 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 included in the tax base of the last tax period to be declared for personal income tax. Therefore, the successors of the deceased or the taxpayer may request the fractioning of the part of the tax debt corresponding to said income. The splitting 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 statutory declaration period.
  • The applicant must offer a guarantee in the form of a joint guarantee from a credit institution or mutual guarantee company or a surety insurance certificate under the terms provided for in the General Collection Regulations.