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Form 100. Personal Income Tax Return 2022

3.3.4. Payment split (payment in two installments 60% and 40%)

Direct debit of payment

The direct debit must be made at a credit institution that acts as a collaborator in the collection management (bank, savings bank or credit cooperative) located in Spanish territory in which the account to which the payment is domiciled is open in your name.

Direct debit may be made from on April 11 to June 27, 2023, both inclusive.

However, if you choose to direct debit only the second installment, it can be done until June 30, 2023, 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 6, 2023 inclusive. Failure to pay the first installment on time will determine the start of the enforcement period for the total amount self-assessed. 

To enjoy this benefit, the declaration must be submitted within the established period and 60% of the tax debt resulting from the self-assessment must have been paid within that period. The payment of the complementary self-assessments may not be divided into fractions according to the procedure established in the previous paragraph.

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 11 to June 27, 2023.

  2. Domiciliate only the payment of the first installment. Direct debit may be made from April 11 to June 27, 2023.

    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 6, 2023 inclusive using form 102.

    However, and provided that the first installment has been domiciled, taxpayers may domicile the second installment until September 30, 2023 inclusive.

  3. Domiciliate only 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, 2023 inclusive.