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A taxpayer has enquired whether it is possible to split IRPF payments into 12 monthly instalments. The DGT clarifies that, while a special two-stage regime exists for self-assessment, it is also possible to request a different deferral or instalment plan under the General Tax Law.
This provides taxpayers facing financial hardship with legal grounds to negotiate more flexible payment schedules beyond the standard two-stage option.
The tax team reviews your specific situation.
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