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Form 100. Personal Income Tax Return 2019

3.3.4. Payment splitting and direct debit

Direct debit of payment

Direct debit may be made from April 1 to June 25, 2020 , both inclusive.

Payment in two installments

Without prejudice to the possibility of deferring or splitting the payment provided for in the General Tax Law and developed in 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, 2020 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.

Taxpayers who choose to split the amount of their tax debt will be able to:

  1. Direct debit both the first and second installments . In this case, the second installment must be domiciled in the same entity and account in which the first installment was domiciled. Direct debit may be made from April 1 to June 25, 2020.
  2. Domiciliate only the payment of the first installment . Direct debit may be made from April 1 to June 25, 2020. In this case, the payment of the second installment must be made electronically or directly at any office located in Spanish territory of these entities (Banks, Savings Banks or credit cooperatives) until November 5, 2020, inclusive, using form 102. However, and provided that the first installment has been domiciled, taxpayers may domicile the second installment until September 22, 2020 inclusive.
  3. Domiciliate only the payment corresponding to the second installment . In this case, the direct debit must be made from an account of the credit institution that acts as a collaborator in the collection management in which the first payment is made. Direct debit may be made until June 30, 2020 inclusive.

Special fractionation assumptions 

Apart from the general system of fractionation, the regulations governing personal income tax contemplate two special cases

  • Death of the taxpayer.
  • Loss of taxpayer status due to change of residence.

In both cases, all income pending imputation must be included in the tax base of the last tax period to be declared for personal income tax. Therefore, the successors of the deceased or the taxpayer may request the fractioning of the part of the tax debt corresponding to said income. The splitting will be governed by the rules provided for by the General Collection Regulations, approved by Royal Decree 939/2005, of July 29, with the following specialties:

  • Applications must be made within the statutory declaration period.
  • The applicant must offer a guarantee in the form of a joint guarantee from a credit institution or mutual guarantee company or a surety insurance certificate under the terms provided for in the General Collection Regulations.