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

Settled doctrine High confidence 62 rulings · 2014–2026

Current position

Income derived from economic activities, including the self-publishing of books or the assignment of intellectual property rights within a professional scope, obligates the taxpayer to make installment payments. In the case of community of property assets (comunidades de bienes) carrying out economic activities, each partner must make the installment payment in proportion to their share of the profit. The nature of the activity determines the obligation to make these payments using the direct estimation method.

The DGT's position remains constant in requiring installment payments when income derives from economic activities. The doctrine has clarified the classification of specific activities, such as self-publishing or real estate development, to confirm the payment obligation. No changes in criterion are observed, but rather a repeated application to different factual scenarios.

Turning points

  1. V2532-15

    Establishes that for income obtained through a community of property assets, there is no exception for exemption from installment payments based on previous withholdings.

  2. V2923-21

    Confirms that in communities of property assets with economic activity, each partner must make the installment payment according to their participation.

Analysis based on 58 of 62 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V5371-26 28 Jul 2026

Self-publishing income classified as economic activity earnings

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasrendimientos del trabajoderechos de explotaciónautopublicaciónpagos fraccionados LIRPF — Ley 35/2006 del IRPF art. 17.2.dLIRPF — Ley 35/2006 del IRPF art. 17.3
Affects CompanyExpat · Non-residentIndividual
V0936-26 27 Apr 2026

Course teaching considered work income unless own production means are organised

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoactividades económicasactividades profesionalesordenación de medios de producciónpagos fraccionados LIRPF — Ley 35/2006 del IRPF art. 17.2.cLIRPF — Ley 35/2006 del IRPF art. 17.3
Affects CompanyExpat · Non-residentIndividual
V1290-25 11 Jul 2025

Requirement to make quarterly tax payments in 2025 if no retention in 2024

SG de Impuestos sobre la Renta de las Personas Físicas
pagos fraccionadosactividades profesionalesretencionesingresos a cuentaactividades económicas RIRPF — RD 439/2007, Reglamento del IRPF art. 109.1RIRPF — RD 439/2007, Reglamento del IRPF art. 109.2
Affects CompanyExpat · Non-residentIndividual
V0698-25 15 Apr 2025

Royalties from design rights transfers may be considered income from work

SG de Impuestos sobre la Renta de las Personas Físicas
derechos de autorpropiedad intelectualrendimientos del trabajoactividades económicascesión de derechos LIRPF — Ley 35/2006 del IRPF art. 17.2LIRPF — Ley 35/2006 del IRPF art. 17.3
Affects CompanyExpat · Non-residentIndividual
V0584-22 21 Mar 2022

Electronic services may be subject to VAT depending on recipient's location

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicaspagos fraccionadosservicios electrónicossujeción al impuestolugar de realización LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V3157-21 21 Dec 2021

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

SG de Impuestos sobre la Renta de las Personas Físicas
pagos fraccionadosactividades económicascese de actividadrendimientos de actividades económicasobligaciones formales LIRPF — Ley 35/2006 del IRPF art. 99.7LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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