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Practical manual for Income Tax 2020.

In general

Regulations: Articles 97.2 Law PIT and 62.2 Regulations

If as a final result of the declaration of the PIT If an amount is obtained to be paid, the taxpayer must pay said amount into the Public Treasury.

However, to make the payment of the tax debt of the PIT The taxpayer may choose to pay it in one lump sum, or split the amount into two installments, without any interest or surcharge:

  1. The first, 60%, at the time of filing the declaration.
  2. The second, of the remaining 40%, until November 5, 2021, inclusive.

Note: The payment of supplementary self-assessments may not be split into two installments. PIT .

The existence of this payment split procedure will not prevent the taxpayer from requesting a deferral or split payment as provided for in article 65 of Law 58/2003, of December 17, General Tax Law , developed in articles 44 and following of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29 ( BOE of September 2).

Note: The taxpayer cannot avail himself of the payment splitting provisions of articles 97.2 of the Law of the Declaration at the time of filing the declaration. PIT and 62.2 of the Regulations and, in turn, request the postponement or fractionation of the first installment in accordance with article 65 of the General Tax Law, since both postponement/fractionation mechanisms are not applicable simultaneously in this case.