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Form 100. Personal Income Tax Declaration 2021

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 6 to June 27, 2022, both inclusive.

However, if you choose to domiciliate only the second term, it can be done until June 30, 2022, 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, into two parts: the first, of 60% of its amount, at the time of submitting the declaration, and the second, of the remaining 40%, until November 7, 2022 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 6 to June 27, 2022.

  2. Domiciliate only the payment of the first installment. Direct debit can be carried out from April 6 to June 27, 2022.

    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 7, 2022, 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, 2022.

  3. D omit 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, 2022 inclusive.