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Practical manual for Income Tax 2022.

In general

Regulations: Articles 97.2 Law IRPFABBR and 62.2 RegulationIRPFABBR

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

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

  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 cannot be split into two installments. IRPFABBR.

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, at the time of filing the return, opt for the installment payment plan of Article 97.2 of the Law of IRPFABBR and 62.2 of the Regulation and, in turn, request the deferral or installment payment of the first installment in accordance with Article 65 of the LGTbecause both deferral/installment mechanisms are not applicable simultaneously in this case.