Doctrine by topic · DGT Observatory

Installment payments: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2015–2022

Current position

Deferral or installment payments are possible when the economic-financial situation prevents payment, except for legal exceptions such as debts from indirect taxes. In the case of severance pay, the 30% reduction is applicable if the quotient between the generation period and the installment periods is greater than two. Repeated requests without substantial changes that seek to delay collection will be inadmissible.

The DGT's position remains constant regarding the applicability of the 30% reduction on labor severance pay, specifying that installment payments do not nullify the benefit if the required quotient of years is met. No significant doctrinal changes are observed, but rather a repeated application of the requirements of the LGT (General Tax Law) and the IRPF (Personal Income Tax) Law. The stance on the impropriety of deferrals intended to delay collection management remains firm.

Turning points

  1. V0936-17

    Establishes that the 30% reduction is applicable in installment payments as long as the quotient between the generation period and the installment periods is greater than two.

  2. V2074-17

    Determines that debts from indirect taxes cannot be paid in installments unless it is proven that the quotas have not been effectively collected.

Analysis based on 9 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V1266-18 14 May 2018

Statutory severance exemption cap set at lower of minimum wage or €180,000

SG de Impuestos sobre la Renta de las Personas Físicas
indemnización por despidodespido colectivoexenciónrendimiento del trabajoperiodo de generación LIRPF — Ley 35/2006 del IRPF art. 7.eLIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual
V0936-17 12 Apr 2017

Statutory severance pay exempt up to Workers' Statute or €180,000 limit

SG de Impuestos sobre la Renta de las Personas Físicas
indemnización por despidodespido colectivoexenciónrendimiento del trabajoperiodo de generación LIRPF — Ley 35/2006 del IRPF art. 7.eLIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual
V2543-15 3 Sept 2015

Application of 30% reduction on fragmented severance payments from 2015

SG de Impuestos sobre la Renta de las Personas Físicas
indemnización por despidoperiodo de generaciónfraccionamientoreducción del 30%extinción de relación laboral LIRPF — Ley 35/2006 del IRPF art. 7.eLIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual
V0569-15 12 Feb 2015

Cannot change declaration frequency, only debt deferment possible

SG de Impuestos sobre las Personas Jurídicas
aplazamientofraccionamientoperiodo voluntarioretenedorgarantías LGT — Ley 58/2003 General Tributaria art. 65LGT — Ley 58/2003 General Tributaria art. 82
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact