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Practical manual for Income Tax 2020.

Extraordinary installments for the payment of personal income tax for beneficiaries during the year 2020 of benefits linked to ERTEs

Regulations: Order HAC /320/2021, of April 6 ( BOE April 7)

As an exception and with the aim of facilitating compliance with tax obligations for those taxpayers who have been included during 2020 in a temporary employment regulation file, and have received some benefit for that reason, this Income 2020 campaign offers said taxpayers the possibility of requesting an extraordinary fractionation for the payment of the tax debt resulting from the self-assessment of the IRPF , corresponding to the 2020 financial year, both in cases of individual taxation and in cases of joint taxation .

Terms and conditions of extraordinary fractionation

This extraordinary splitting that must be requested by the taxpayer consists of making the payment of the debt in six installments , due on the 20th of each month, the first being July 20, 2021.

No late payment interest will be accrued during said installment nor will it be necessary to provide collateral .

Requirements to request an extraordinary deferral

The application for this subdivision must meet the following requirements :

  1. That the applicant, or any of the members of the family unit in the case of joint taxation, has been included in a Temporary Employment Regulation File during the year 2020 , having been a recipient in that year of the corresponding benefits.

    However, this splitting cannot be requested nor will it be applicable to taxpayers covered by the special regime for workers posted to Spanish territory regulated by article 93 of the Personal Income Tax Law .

  2. That does not exceed 30,000 euros the amount pending payment for the applicant, both in the voluntary period and in the executive period, of the public law debts managed by the State Tax Administration Agency and by the bodies or agencies of the State Public Treasury.

    For the purposes of determining the amount of said outstanding debt, at the time of the application, both the debts for which extraordinary installment payment is requested and any other debts of the same debtor for which deferral or installment payment has been requested and not resolved, as well as the amount of the outstanding payments of the deferred or installment debts, unless they are duly guaranteed, will be taken into account.

  3. That the IRPF declaration is submitted within the voluntary period for self-assessment and payment, without the income derived from supplementary self-assessments submitted after June 30, 2021 being able to be divided into fractions.

Note: the income derived from complementary self-assessments of IRPF that is submitted after June 30, 2021, or the next business day thereafter, in the case of a non-business day, may not be divided into fractions.

Incompatibility

This extraordinary splitting is incompatible with the splitting provided for in article 62.2 of the Personal Income Tax Regulations (splitting into two installments of 60% / 40%), and with the general system of deferral or splitting of payment provided for in article 65 of Law 58/2003, of December 17, General Tax Law.