Skip to main content
Practical manual for Income Tax 2019.

In general

Regulations: Articles 97.2 Law IRPF and 62.2 Regulation

If the final result of the IRPF declaration is an amount to be paid, the taxpayer must pay said amount into the Public Treasury.

However, to make the payment of the tax debt of IRPF the taxpayer may choose to do so in one go, or to split the amount, without interest or surcharge, into two installments:

  1. The first, 60%, at the time of filing the declaration.
  2. The second, of the remaining 40 percent, until November 5, 2020, inclusive.

Note: The payment of the complementary self-assessments of IRPF cannot be divided into two instalments.

The existence of this payment split procedure will not prevent the taxpayer from requesting a deferral or split payment as provided for in article 65 of Law 58/2003, of December 17, General Tax Law , developed in articles 44 and following of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29 ( BOE of September 2).

Note: the taxpayer cannot at the time of filing the declaration, avail himself of the payment in instalments of articles 97.2 of the Income Tax Law and 62.2 of the Regulations and, at the same time, request the deferral or instalment payment of the first instalment in accordance with article 65 of the General Tax Law, since both deferral/instalment payment mechanisms are not applicable simultaneously in this case.