Pago fraccionado de la Renta 2019

Immersed in the middle of the 2019 Income Declaration campaign, Spanish taxpayers have until June 30th to file the return and pay the corresponding amount (or until the 25th of the same month in case they want a direct debit of the payment).

This period, coupled with the special moment when many taxpayers’ economies are in the after-date economy as a result of the health crisis generated by Covid-19, means that many people will struggle to cope with payments, should income be “paid.”

In view of this situation, there is a solution: the split payment in the 2019 Income Statement. Taxpayers who take this modality will have until the next 5 November to end the payment.

It is estimated that this year there are many taxpayers who will benefit from this form of payment splitting, so we want to tell you how to apply for the split payment in the 2019Income Statement, so that you have more time if you do not currently have sufficient liquidity.

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What is the payment of the 2019 Income Declaration?

As established in Section 97.2 of the IRPF Act and Article 62.2 of its Regulations, the payment corresponding to the income declaration may be split into two parts, without any interest or surcharge.

The payment can be divided into two parts. In the first part 60% of the total amountwill be paid, which will be made at the time the declaration is filed. You can choose different payment methods, such as bank account debit, card or cash. You can also directly credit the payment by June 30, which is the day that the deadline for filing the IRPF return ends.

In the second part the remaining 40% will bepaid, having four more months to formalize the full payment, until November 5, 2020. You can choose to direct the payment or make an income in the Public Treasury.

However, to apply for split payment on the 2019 Income Declaration it is mandatory to file the return within the voluntaryperiod, which ends on June 30. In addition, the payment of supplementary self-assessments may not be split.

Pago fraccionado de la Renta 2019

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How to apply for split payment on the 2019 Income Statement?

Requesting split payment on the 2019 Income Statement is very simple.

At the time of filing the return, we need to warn our advisor of our intention to split the payment. If we are to carry out this procedure ourselves, we have to enter the Tax Agency website and follow all the steps. Through the Web Revenue program, and at the time of filing the return, if it goes to pay, the split payment option will be marked by default,in two installments and by direct debit in bank account. But as we say, this payment option can be modified.

Once the payment method is selected, 60% of the amount will be charged, and the remaining 40% will be charged on November 5, 2020.

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Is it the same fraction as deferring payment?

The AEAT also offers the option to defer payment on the 2019 Income statement, which is not the same as the split payment. It is a possible solution for when payment splitting is not enough.

This modality consists in deferring paymentunder the same conditions as when any other debt to the Public Administration is deferred, and therefore, it will be possible to pay a late interest that for income 2019 is set at 3.75%.



If the 2019 Income statement has paid you out and you do not have enough liquidity to formalize the full payment on June 30, 2020, you have the option to request the split payment on the 2019 Income statement.

In this way, you will make the complete subscription in two installments, one of 60% on June 25, and another of the remaining 40% on November 5, 2020. If you have any questions related to the statement, you can contact our advisors.