Payment in two installments
To qualify for this tax benefit of splitting the payment resulting from Personal Income Tax into two installments: The first, of 60 percent of its amount, at the time of submitting the declaration, and the second, of the remaining 40 percent, is essential:
That the declaration is submitted within the established period and is not a complementary self-assessment.
That at the time of presentation of the declaration, 60 percent of the amount resulting from it is deposited.
Note:in cases in which, under the provisions of article 97.6 of the Personal Income Tax Law , the request for suspension of the income of the tax debt resulting from the declaration made by a spouse does not reaches the entire amount, the rest of the tax debt may be divided into installments.
However, in the case of taxpayers who confirm and submit the draft declaration through the application for mobile devices, the payment of the amount of the resulting tax debt It must necessarily be carried out in two installments by direct debit of both installments.
Deadline to carry out the direct debit
Direct debit can be carried out from 11 April until June 27, 2023 , both inclusive.
However, if you choose to domiciliate only the second term , it can be done until June 30, 2023 inclusive.
Depending on whether or not the taxpayer directs the payment resulting from the first installment, the following situations can be distinguished in relation to the income of each of the installments:
A. Taxpayers who do not make the first installment direct debit
Income amount: 60 percent of the amount resulting from the declaration.
Time of deposit: when filing the declaration.
If you wish to exclusively domiciliate the payment of the second installment.
The direct debit of the second installment must be made at the credit institution that acts as a collaborator in the collection management in which the taxpayer makes the deposit of the first installment.
If you do not wish to domiciliate the payment of the second installment.
In the event that you do not wish to direct debit the payment of the second installment, the deposit of said installment must be made electronically or directly at any office located in Spanish territory of these entities (Banks, Savings Banks or Credit Cooperatives).
Income amount: the remaining 40 percent of the amount resulting from the declaration.
Time of deposit: until November 6, 2023 , inclusive.
If the payment of the second installment was exclusively direct debited into the account.
On November 6, 2023, the collaborating entity in which the payment of the second installment was domiciled will be responsible for debiting the amount to the account indicated by the taxpayer, then sending the corresponding proof of payment. In this case, there must be sufficient balance in the indicated account.
If the second installment payment was not taken into account.
In any of the collaborating entities located in Spanish territory, directly or electronically, through the entry document, model 102 , which can be obtained by downloading through the portal Internet of the State Tax Administration Agency , at the electronic address " http://sede.agenciatributaria.gob.es " or at any Delegation or Administration of the State Tax Administration Agency.
B. Taxpayers who carry out the direct debit for the first installment
Taxpayers who carry out the direct debit for the first installment of Personal Income Tax can choose the following alternatives:
Direct debit of the first and second installment
The bank direct debit in the Collaborating Entity of the first installment must be carried out, under the terms, conditions and deadline previously mentioned in the "One-time payment" section. For its part, the direct debit of the second installment must be carried out in the same Collaborating Entity and account in which the first installment was direct debited.
The State Tax Administration Agency will communicate the direct debit orders made by the taxpayer to the designated collaborating entity, which will proceed, where appropriate, on June 30, 2023 to debit the amount of the first direct debit installment, subsequently sending the to the taxpayer proof of the income made that will serve as a document accrediting the same.
Subsequently, the Collaborating Entity will proceed, if applicable, on November 6, 2023, to debit the direct debit amount of the second installment, sending the taxpayer proof of the payment made.
Direct debit only for the first installment
In this case, the specialty regarding the aforementioned is that the deposit corresponding to the second term must be made in any of the collaborating Entities located in Spanish territory, directly or electronically, using the deposit document, model 102.
However, and as long as the first installment has been domiciled, taxpayers may domiciliate the second installment until September 30, 2023, inclusive.