3.3.5. Payment in instalments

Without prejudice to the possibility of deferring or splitting the payment provided for in article 65 of Law 58/2003, of December 17, General Tax Law and developed in articles 44 and following of the General Collection Regulations, the payment of the amount resulting from the self-assessment may be split, without interest or surcharge, into two parts: The first, 60% of its amount, at the time of filing the declaration, and the second, the remaining 40%, until November 5, 2018 inclusive.

To enjoy this benefit, the declaration must be submitted within the established deadline. The payment of supplementary self-assessments will not be able to benefit from this fractionation.

Request for suspension of admission

In cases where, pursuant to the provisions of article 97.6 of the Tax Law, the request for suspension of payment of the tax debt resulting from the self-assessment made by a spouse does not reach the full amount of said amount, the remainder of the tax debt may be divided into installments as indicated in the previous paragraphs.