The deadline to submit the 2022 Income and 2022 Asset declarations ends on Tuesday, June 27, 2023, provided that the result of the declaration is to be deposited and its payment is domiciled into a bank account.

However, if you choose to domiciliate only the second period, the declaration can be made up to and including June 30, 2023.

Domiciliating the payment means that the Income and Assets declaration can be submitted any day, until June 27, but the payment will not be made effective until June 30, the last day of the Income Campaign. The direct debit is independent of the payment being divided into two installments (the second, November 6).

In the case of declarations to be entered whose full payment is not made by direct debit, it is possible to make the payment by transfer (with recognition of debt), or you can obtain a deposit document that will allow you to make the payment at a collaborating entity. It is also possible to present it with a request for postponement or division, compensation, or through delivery of Spanish Historical Heritage assets.

You can find more information in the Practical Income Manual 2022, in section Payment of the tax debt of the IRPF of Chapter 1 on the Campaign of the Income tax return 2022.