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Practical manual for Income Tax 2022.

In general

Regulations: Articles 97.2 Law IRPF and 62.2 Regulation IRPF

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

However, to make the payment of the tax debt of IRPF the taxpayer may choose to do so in one go, or to split the amount, without interest or 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 the complementary self-assessments of IRPF cannot be divided into two instalments.

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 declaration, avail himself of the payment instalments of articles 97.2 of the Personal Income Tax Law and 62.2 of the Regulations and, in turn, request the deferral or payment instalments of the first instalment in accordance with article 65 of the LGT , since both deferral/payment instalments mechanisms are not applicable simultaneously in this case.