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Practical manual for Income Tax 2022.

In general

Regulations: Articles 97.2 Law PIT and 62.2 RegulationsPIT

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 6, 2023, inclusive.

To enjoy this benefit, the draft declaration or self-assessment must be submitted within the established period and 60% of the tax debt resulting from the self-assessment must have been paid within the same period.

Failure to pay 60% of the amount of the debt (the first fraction) on time determines the start of the enforcement period for the total amount self-assessed (100% of the debt).

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 the LGT , developed in articles 44 and following of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29 ( BOE of September 2).

In relation to the LGT see Law 58/2003, of December 17, General Tax.

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 fractioning of the first term in accordance with article 65 of the LGT, since both deferral/fractionation mechanisms are not applicable simultaneously in this case.