Payment in two installments: Special fractionation 60/40 percent

Note: may not split the payment of the complementary self-assessments of IRPF into 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.

Precision: 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.

Specialty in case of confirmation and submission 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 Office.