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Payments in instalments

What they are, when and how you should apply them

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When you have to make payments by instalments

You must carry them out when you carry out an economic activity, regardless of the method (direct or objective evaluation) you use to determine your income.

In the case of entities in attribution of income that carry out economic activities, the instalments must be made by each partner, co-owner or shareholder in proportion to their share in the profit of the entity.

You should not make payments by instalments:

  • In professional activities when, in the previous calendar year, at least 70% of the income from the activity was subject to withholding or on-account payment.

  • In agricultural, livestock and forestry activities when, in the previous calendar year, at least 70% of the farm's income, with the exception of current or capital subsidies and compensation, was subject to withholding or on-account payment.

When you start an activity, to calculate the 70%, you will take into account the income subject to withholding or on-account payment from the period to which the instalment payment refers.