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A taxpayer inquired whether they could divide their income tax payment into three equal instalments during the filing period without incurring interest. The Directorate-General for Taxes (DGT) responded that the special instalment regime only allows for two parts (60% and 40%) without surcharges.
Taxpayers seeking to spread their income tax liability into three equal, interest-free payments during the filing period will be unable to do so under the specific instalment regime, which is limited to two payments.
The tax team reviews your specific situation.
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