Obligation to make Personal Income Tax (IRPF) installment payments in 2025 without prior income in 2024

The Dirección General de Tributos (DGT) has issued a relevant ruling regarding the obligation to make installment payments of Personal Income Tax (IRPF) for professionals starting their economic activity.

What the DGT has ruled

The inquiry focuses on determining whether a professional is required to submit quarterly installment payments during the 2025 tax year when they have not received income in the previous calendar year (2024).

The ruling establishes that the exemption from the obligation to make installment payments applies when, in the previous calendar year, at least 70% of the activity's income was subject to withholding or payment on account. In the case of starting an activity, the percentage of income with withholding during the reference period must be evaluated.

Since no income was obtained in 2024, the 70% income-with-withholding requirement is not met, which leads to the obligation to comply with installment payments in the following tax year.

What this means for you

If you are a professional starting your activity in Spain and have not generated income subject to withholding in the previous year, you cannot avail yourself of the exemption from installment payments. This implies that you must make the corresponding quarterly IRPF payments during 2025, in accordance with current regulations.

This scenario especially affects professionals who begin their economic career without a history of prior income with withholding, forcing them to integrate these payments into their tax management from the very beginning.

What you should do

It is necessary to analyze the planned income structure for the current and previous tax years to determine compliance with the requirements established in the Personal Income Tax Regulations. It is recommended to assess your particular tax situation to ensure that the management of quarterly payments complies with the applicable regulations and to avoid possible contingencies with the Tax Administration.