Although they are a minority, there are still a large number of taxpayers (more than six million,) who have to pay the Treasury after making the Income, that is, those who have a declaration ‘to enter’ or ‘to pay’ . In these cases, the citizen can choose to pay the Tax Agency in installments if he so wishes.
The body contemplates the installment payment as one of its forms of collection when a taxpayer has a declaration ‘to be deposited’ after insufficient withholdings have been made for the Personal Income Tax (IRPF) throughout the year .
This is reflected in both the Personal Income Tax Regulations () and the one that regulates this year’s Income Campaign. In the latter, it is specified that the payment of the declarations ‘to be deposited’ by the taxpayer can be divided into two payments, of which:
-The first payment will be 60% of the debt and will take place at the time of filing the declaration.
-The second payment will be the remaining 40% and when the taxpayer wishes, until November 7, inclusive.
According to the Treasury, in order for the taxpayer to benefit from this installment payment, the declaration must be delivered on time. On the contrary, the people who make a complementary declaration will not be able to split the payment of their declarations ‘to deposit’.
How to pay the 2021-2022 Income in installments
Once you get the Income Tax draft () and fill it in with all the personal data that is not included, the taxpayer who verifies in the ‘Summary of returns’ section that his return comes out ‘to be entered’, with a positive sign, You will have to proceed to file the tax return by clicking on Renta Web in the ‘File tax return’ section.
As explained by the Tax Agency in , the default form of payment that appears when the draft is processed is the installment payment, so the taxpayer would not have to change anything.
In each of the terms, the taxpayer can choose the payment method they want. The default option is direct debit (you have to add the IBAN of your account), but you can also choose the ‘To deposit’ option, in which there is the possibility of selecting ‘Electronic payment’ or ‘Document to deposit in Bank /Cash register’:
-If you choose ‘Electronic payment’, the taxpayer must obtain the NRC proof of payment to attach it to the filing of the return.
-If you choose ‘Document to enter the Bank/Cashier’, the taxpayer must make that payment before June 30. Meanwhile, the presentation will be presented but considered pending payment.
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