Deposit of the second installment in the Income tax, in the event of a split payment.

For clients who decided to divide the IRPF payment into two instalments, November 5 (*) is the deadline to pay the second instalment of income tax.

The amount to be paid will correspond to 40% of the tax debt.

If this second instalment has been domiciled, payment will be made automatically at the indicated bank account without the need to fill in any form.

Clients who, having chosen to split the payment, didn’t submit the direct debit order must pay the instalment directly by November 5 by presenting form 102, duly completed.

(*) If November 5 falls on a Saturday/Sunday, the payment date will be Monday.

Have a question about this deadline or how it applies to your situation? Get in touch.