Skip to main content
Form 100. Personal Income Tax Declaration 2018

3.3.5. Payment in instalments

Without prejudice to the possibility of postponing or splitting the payment provided for in article 65 of Law 58/2003, of December 17, General Tax and developed in articles 44 and following of the General Collection Regulation, the income of the amount resulting from The self-assessment may be divided, without interest or surcharge, into two parts: the first, of 60 percent of its amount, at the time of submitting the declaration, and the second, of the remaining 40 percent, until November 5, 2019 inclusive.

To enjoy this benefit it will be necessary for the declaration to be submitted within the established period. The income from complementary self-assessments will not be able to benefit from this fractionation.

Application for suspension of entry

In cases in which, under the provisions of article 97.6 of the Tax Law, the request for suspension of the income of the tax debt resulting from the self-assessment carried out by a spouse does not reaches the entire amount of said amount, the rest of the tax debt may be divided in the terms indicated in the previous paragraphs.