Back to index
V3157-21 21 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagos fraccionados

No need to submit IRPF instalment payments if economic activity has ceased

A professional enquired whether they were required to submit quarterly instalment tax returns after ceasing their activity, despite receiving outstanding payments in subsequent months. The Tax Agency (DGT) responded that there is no obligation to make instalment payments if the activity is not being carried out at the time of payment.

The question raised

Whether the taxpayer must submit the quarterly installment payment declaration for IRPF once their activity has ceased as a consequence of receiving said income.

The DGT's ruling

Since the economic activity is not being carried out at the time the income is paid, the taxpayer is not required to register in the census of entrepreneurs nor to comply with the formal obligations of the Personal Income Tax (IRPF) for entrepreneurs, including installment payments. Nevertheless, said income must be included as income from economic activities in the IRPF tax return for the corresponding tax period.

Book your free first meeting