Payments in instalments
What they are, when and how you should apply them
Deadlines for filing and payment
The self-assessment and payment deadlines are quarterly, regardless of the method you use to determine the performance of the activity, and unless you direct debit the payment, they are:
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the first three quarters, between the 1st and 20th of the months of April, July and October
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and, the fourth quarter between the 1st and the 30th of January of the following year.
If the expiration coincides with a non-business day, the term will end on the first following business day.
In 2020, exceptionally, you could submit the installment payment for the first quarter until May 20 if the volume of operations in 2019 did not exceed €600,000
The models that you must use to self-assess and enter depend on the method you use to determine the performance of the activity.
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Form 130. If you determine the performance of your activity in normal or simplified direct estimation.
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Form 131. If you determine the performance of your activity in objective estimation (modules).
If in any quarter there is no amount to be deposited, you must submit a negative declaration.