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Payments in instalments

What they are, when and how you should apply them

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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:

  • the first three quarters, between the 1st and 20th of the months of April, July and October

  • and the fourth quarter between the 1st and 30th of January of the following year.

If the due date coincides with a non-business day, the deadline will end on the first following business day.

In 2020, exceptionally, you could submit the split payment for the first quarter until May 20 if the volume of operations in 2019 did not exceed €600,000.

The models you should use to self-assess and enter depend on the method you use to determine the performance of the activity.

  • Form 130. If you determine the performance of your activity in normal or simplified direct estimation.

  • Form 131. If you determine the performance of your activity in objective estimation (modules).

If in any quarter there is no amount to be paid, you must file a negative return.