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A holder of a fishing activity has enquired whether it is possible to apply an instalment payment percentage higher than the one established by the regulations. The Directorate-General for Taxes (DGT) responds that the regulations allow for the application of percentages higher than the general rates.
Cuestión planteada Si puede presentar los pagos fraccionados aplicando un porcentaje superior al establecido, con carácter general, en la normativa del Impuesto.
Para actividades pesqueras, el porcentaje general de pagos fraccionados es el 2% del volumen de ingresos trimestrales. Sin embargo, según el artículo 110.4 del Reglamento del IRPF, los contribuyentes tienen la opción de aplicar porcentajes superiores en cada uno de los pagos fraccionados.
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