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Practical manual for Income Tax 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)

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

Terms and conditions of extraordinary fractionation

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

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

Requirements to request an extraordinary deferral

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 year of the corresponding benefits.

    However, this fractionation cannot be requested nor will it be applicable to taxpayers under the special regime for workers posted to Spanish territory regulated by article 93 of the Law of PIT.

  2. That does not exceed 30,000 euros 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 State Public Treasury.

    For the purposes of determining the amount of said outstanding debt, at the time of the application, both the debts for which extraordinary installment payment is requested and any other debts of the same debtor for which deferral or installment payment has been requested and not resolved, as well as the amount of the outstanding payments of the deferred or installment debts, unless they are duly guaranteed, will be taken into account.

  3. That lthe statement of the PIT is presented within the voluntary period of self-assessment and income, without being able to split the income derived from supplementary self-assessments submitted after June 30, 2021.

Note: The income derived from complementary self-assessments of the PIT that is submitted after June 30, 2021, or the next business day thereafter, in the case of a non-business day.

Incompatibility

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