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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.
Question posed: Possibility of granting a 12-month installment plan for the amount to be paid in Personal Income Tax?
The IRPF Regulations allow the self-assessment to be split into two parts (60% and 40%) without interest. However, according to Article 65 of the General Tax Law, debts in the voluntary or enforcement periods may be deferred or split in the terms established by regulation if the economic-financial situation prevents timely payment. Such a request must be submitted within the established deadlines and requires justification of the difficulties and the provision of guarantees.
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