Payment in two installments: Special fractionation 60/40 percent

Note: No The payment of the supplementary self-assessments may be divided into two installments. PIT.

In order to be eligible for this tax benefit of splitting the payment resulting from the PIT in 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, under the provisions of article 97.6 of the Law of the PITIf the request for suspension of payment of the tax debt resulting from the declaration filed by one spouse does not reach the entire amount, the remainder of the tax debt may be paid in 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.