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Form 100. Personal Income Tax Return 2021

3.3.4. Payment splitting and direct debit

Tax returns with taxes owed

In the event that the declaration is to be entered, the taxpayer may:

  • Direct debit the payment to a credit institution that acts as a collaborator in the collection management (Bank, Savings Bank or credit cooperative) located in Spanish territory where the account to which you wish to direct debit is open in your name.

  • Enter by obtaining a full reference number (NRC) from your bank.

  • Through a payment letter by printing this payment document with which you can later go to a collaborating entity and make the payment.

Direct debit of payment

Direct debit can be made from on April 6 to June 27, 2022, both inclusive.

However, if you choose to direct debit only the second installment, it can be done until June 30, 2022, 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 7, 2022 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 6 to June 27, 2022.

  2. Domiciliate only the payment of the first installment. Direct debit may be made from April 6 to June 27, 2022.

    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 7, 2022, inclusive, using form 102.

    However, and provided that the first installment has been domiciled, taxpayers may domicile the second installment until September 22, 2022 inclusive.

  3. D only omit the payment corresponding to the second installment . In this case, the direct debit must be made to 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, 2022 inclusive.