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Form 100. Personal Income Tax Declaration 2023

3.3.4. Payment in installments (payment in two installments 60% and 40%)

Direct debit of payment

The direct debit must be carried out 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 the payment is domiciled is open in your name. pay. It can also be made in an account opened in a non-collaborating credit institution in the Single Euro Payments Area (SEPA Area).

Direct debit can be made from on April 3 until June 26, 2024, both inclusive.

However, if you choose to domiciliate only the second term, it can be done until July 1, 2024, 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 5, 2024 inclusive. Failure to deposit the first installment within the deadline will determine the start of the executive period for the total self-assessed amount. 

To enjoy this benefit, it will be necessary for the declaration to be submitted within the established period and for 60% of the tax debt resulting from the self-assessment to have been paid. The payment of complementary self-assessments may not be divided, according to the procedure established in the previous paragraph.

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 3 to June 26, 2024.

  2. Domiciliate only the payment of the first installment. Direct debit can be carried out from April 3 to June 26, 2024.

    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, 2024 inclusive using form 102. .

    However, and as long as the first installment has been domiciled, taxpayers may domiciliate the second installment up to and including September 30, 2024.

  3. Direct debit only the payment corresponding to the second installment . In this case, the direct debit can be carried out until July 1, 2024 inclusive.