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.

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How the DGT's position has evolved

Doctrinal reversal High confidence 37 rulings · 2014–2026

Current position

The waiver of the objective estimation method must be formalized through a census declaration and not by the submission of the first quarter's installment payment. For express waivers, the revocation must be submitted in the month of December preceding the year in which it is to take effect. Professionals are exempt from installment payments if 70% of their income from the previous year was subject to withholding or payment on account.

The DGT's position has undergone a reversal regarding the method for waiving the objective estimation method. While the submission of the installment payment was previously accepted as a form of waiver, current doctrine requires the use of the census declaration form. The remaining criteria regarding the calculation of yields and exemptions remain without significant changes.

Turning points

  1. V0760-26

    Establishes that the revocation of the waiver must be made through a census declaration, ruling out the possibility of making a tacit revocation through the first quarter's installment payment.

Analysis based on 35 of 37 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V2068-24 25 Sept 2024

Income tax withholding for residents in La Palma can be reduced by 60%

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por residencia habitualretención e ingreso a cuentarendimientos del trabajoresidencia habitual y efectivapago fraccionado LIRPF — Ley 35/2006 del IRPF art. 68.4LIRPF — Ley 35/2006 del IRPF art. 101
Affects CompanyExpat · Non-residentIndividual
V2463-23 14 Sept 2023

Previous year's net income must be used to reduce instalment payments

SG de Impuestos sobre la Renta de las Personas Físicas
pago fraccionadorendimientos netosestimación objetivaminoración de la baseactividades económicas RIRPF — RD 439/2007, Reglamento del IRPF art. 110.3.c
Affects CompanyExpat · Non-residentIndividual
V0172-21 3 Feb 2021

Leasing land for a wind farm is taxed as income from real estate capital

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioactividad económicapago fraccionadoarrendamiento de inmuebles rústicosmodelo 130 LIRPF — Ley 35/2006 del IRPF art. 22LIRPF — Ley 35/2006 del IRPF art. 27.2
Affects CompanyExpat · Non-residentIndividual

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