Skip to main content
Practical manual for Income Tax 2020.

Payment of personal income tax debt

  1. In general
  2. One-time payment
  3. Payment in two installments
  4. Other forms of payment and/or extinction of tax debts
  5. Extraordinary installments for the payment of personal income tax for beneficiaries during the year 2020 of benefits linked to ERTEs
  6. Cases of special division due to death and loss of taxpayer status due to change of residence
  7. Procedure for suspending the payment of personal income tax debt without late payment interest