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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.
Cuestión planteada El interesado plantea si cabe un fraccionamiento adicional al que contempla la ley.
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