The deadline for filing Income Tax Returns for 2022 and Wealth Tax Returns for 2022 ends on Tuesday, June 27, 2023, provided that the result of the return is payable and its payment is domiciled in a bank account.

However, if you choose to pay the second installment directly, the declaration can be made up to and including 30 June 2023.

Direct debit means that you can file your Income Tax and Asset Tax returns any day up until June 27, but payment will not be made until June 30, the last day of the Income Tax Campaign. Direct debit is independent of the payment being split into two instalments (the second on November 6).

In the case of tax returns for which full payment is not made by direct debit, it is possible to make payment by transfer (with recognition of debt), or you can obtain a payment document that will allow you to make the payment at a collaborating entity. It is also possible to submit a request for deferment or installment payment, compensation, or through the delivery of assets from the Spanish Historical Heritage.

You can find more information in the 2022 Income Tax Practical Manual, in section Payment of the IRPF tax debt of Chapter 1 on the 2022 Income Tax Return Campaign.