Payment in two installments: Special fractionation 60/40 per 100

Note: No the payment of complementary self-assessments for Personal Income Tax may be divided into 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:

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

2. That at the time of presentation of the declaration, 60 percent of the amount resulting from it is deposited.

Precision: 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.

Specialty in case of confirmation and presentation of the draft through the App

Payment of the amount of the resulting tax debt must necessarily be made in two installments by direct debit of both installments. Modifying this payment method in the App is only possible through Renta WEB in the electronic Headquarters.