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Practical manual for Income Tax 2022.

Payment in two installments

To be eligible for this tax benefit, split the payment resulting from IRPF into two installments: The first, 60% of its amount, at the time of filing the declaration, and the second, the remaining 40%, is essential:

  1. That the declaration is submitted within the established period and is not a supplementary self-assessment.

  2. That at the time of filing the declaration, 60% of the resulting amount is paid.

Note:In cases where, pursuant to the provisions of article 97.6 of the Income Tax Law, the request for suspension of payment of the tax debt resulting from the declaration made by a spouse does not reach the full amount of said amount, remainder of the tax debt may be divided into installments.

However, in the case of taxpayers who confirm and submit the draft declaration through the mobile application, the payment of the resulting tax debt amount must necessarily be made in two installments by direct debit of both installments.

Deadline for direct debit

Direct debit may be made from April 11 to June 27 2023 , both inclusive.

However, if you choose to direct debit the second installment, it may be made until June 30, 2023 inclusive.

Depending on whether the taxpayer direct debits the payment resulting from the first installment or not, the following situations can be distinguished in relation to the payment of each of the installments:

A. Taxpayers who do not make the direct debit of the first installment

First deadline

Income amount: 60 percent of the amount resulting from the declaration.

Time of payment: when filing the return.

Place:

  1. If you wish to direct debit only the payment of the second installment.

    The second installment must be domiciliated at the credit institution that acts as a collaborator in the collection process in which the taxpayer makes the payment of the first installment.

  2. If you do not wish to direct debit the payment of the second installment.

    If you do not wish to pay the second instalment by direct debit, the payment must be made electronically or directly at any office of these entities (Banks, Savings Banks or Credit Cooperatives) located in Spanish territory.

Second term

Income amount: the remaining 40 percent of the amount resulting from the declaration.

Time of payment: until November 6, 2023 , inclusive.

Place:

  1. If only the payment of the second installment was domiciled into the account.

    On November 6, 2023, the collaborating entity to which the payment of the second installment was domiciled will be responsible for debiting the amount from the account indicated by the taxpayer, subsequently sending the corresponding proof of payment. In this case, there must be sufficient balance in the indicated account.

  2. If the payment of the second installment was not domiciled in the account.

    In any of the collaborating entities located in Spanish territory, directly or electronically, using the payment document, model 102 , which can be obtained by downloading through the Internet portal 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 make the direct debit of the first installment

Taxpayers who make the direct debit of the first installment of IRPF can choose from the following alternatives:

Direct debit of the first and second installment

The direct debit of the first instalment to a Collaborating Entity must be made under the terms, conditions and deadline previously mentioned in the section "Payment in one go". For its part, the direct debit of the second installment must be made 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 charge the amount of the first direct debit instalment to the account, subsequently sending the taxpayer proof of the payment made that will serve as a supporting document.

Subsequently, the Collaborating Entity will proceed, if applicable, on November 6, 2023, to charge the direct debit amount of the second installment to the account, sending the taxpayer proof of the payment made.

Direct debit for the first installment only

In this case, the special feature with respect to the above is that the payment corresponding to the second installment must be made to any of the collaborating entities located in Spanish territory, directly or electronically, using the payment document, model 102.

However, and provided that the first installment has been domiciled, taxpayers may domicile the second installment until September 30, 2023, inclusive.