Introduction

Starting from a situation in which two individual returns have been filed, for the declarant and for the spouse, when accessing Renta Web the summary of returns would show the result of the returns filed:

In this case, the declarant filed a tax return with a payable amount of €274.51, which was divided into two installments. The first installment of €164.71 was paid via Bizum, and the second was direct debited from a checking account (the charge will be made on November 5th, so it has not yet been deposited).