If the result of your 2015 income tax return has come out to enter, remember that you have two options, first of all the option to make the income at once, or in case of need you can divide your amount into two installments without interest or surcharges.

You must bear in mind that the first payment corresponds to 60% of the amount, and if you do not request your direct debit you must make the deposit when submitting the declaration. But if in your case you opt for direct debit, until June 30 you will not be charged the amount.

The second payment is the one that corresponds to the remaining 40%. If you do not want to direct debit this second payment you must make the deposit until November 7, 2016 but in this case it is advisable to opt for direct debit, and thus on November 7 you will be charged the amount.

An important issue that must be taken into account is that to enjoy this advantage it is necessary that the Personal Income Tax return is submitted within the established period and that the income of the complementary self-assessments of the Personal Income Tax cannot be divided into two terms.