Regulations: Articles 97.2 Law Personal Income Tax and 62.2 Regulations
If as a final result of the personal income tax declaration an amount to be deposited is obtained, the taxpayer must deposit said amount into the Public Treasury.
However, to pay the tax debt for Personal Income Tax the taxpayer may choose to do so in one go, or to split the amount, without interest or any surcharge, into two installments. :
The first, 60 percent, at the time of submitting the declaration.
The second, of the remaining 40 percent, until November 7, 2022, inclusive.
To enjoy this benefit, it will be necessary for the draft declaration or self-assessment to be submitted within the established period and for 60% of the tax debt resulting from the self-assessment to have been paid.
The lack of payment within the deadline of 60 percent of the amount of the debt (of the first fraction) determines the beginning of the executive period for the total self-liquidated amount (100 percent of the debt).
Note: The payment of complementary self-assessments for Personal Income Tax cannot be divided into two installments.
The existence of this payment installment procedure will not prevent the taxpayer from the possibility of requesting postponement or payment installments provided for in article 65 of Law 58/2003, of December 17, General Tax , developed in articles 44 and following of the General Collection Regulation, approved by Royal Decree 939/2005, of July 29 ( BOE of September 2).
Note: At the time of filing the declaration, the taxpayer cannot take advantage of the installment payment of articles 97.2 of the Personal Income Tax Law and 62.2 of the Regulations and, in turn, request the deferral 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.