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Practical Income Manual 2020.

Extraordinary installments for the payment of personal income tax for beneficiaries during the year 2020 of benefits linked to ERTEs

Regulations: Order HAC /320/2021, of April 6 ( BOE April 7)

On an exceptional basis and with the aim of facilitating compliance with tax obligations for those taxpayers who have been included during 2020 in a temporary employment regulation file, and have received some benefit for that reason, this Income 2020 campaign is offered to said taxpayers the possibility of requesting an extraordinary installment for the payment of the tax debt resulting from the self-assessment of Personal Income Tax , corresponding to the 2020 financial year, both in cases of individual taxation and in cases of joint taxation .

Terms and conditions of extraordinary fractionation

This extraordinary installment that must be requested by the taxpayer consists of paying the debt in six installments , due on the 20th of each month, with the first being July 20, 2021.

No late payment interest will accrue during said installment nor will the provision of guarantee be necessary.

Requirements to request the extraordinary postponement

The application for this subdivision must meet the following requirements :

  1. 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 in that exercise of the corresponding benefits.

    However, this division cannot be requested nor will it be applicable to taxpayers covered by the special regime for workers posted to Spanish territory that regulates article 93 of the Personal Income Tax Law .

  2. That the amount pending payment for the applicant does not exceed 30,000 euros, both in the voluntary period and in the executive period, of the public law debts managed by the State Administration Agency Tax and by the bodies or agencies of the State Public Treasury.

    For the purposes of determining the amount of said debt pending payment, at the time of the request, both the debts for which the extraordinary installment is requested, as well as any others of the same debtor for which it has been requested, will be taken into account. and the deferral or fractionation has not been resolved, as well as the amount of the pending payment due dates of the deferred or fractional debts, unless they are duly guaranteed.

  3. That the ## ## the Personal Income Tax return be submitted within the voluntary period for self-assessment and payment, without being able divide the income derived from complementary self-assessments submitted after June 30, 2021.

Note: The income derived from complementary self-assessments of the Personal Income Tax that is submitted after June 30, 2021, or the immediately following business day, in the case of non-working days, cannot be divided into installments.


This extraordinary division is incompatible with the division provided for in article 62.2 of the Personal Income Tax Regulations (fractionation into two installments of 60% / 40%), 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.