A few days before the Rent campaign ends, although it can still process the draftmany taxpayers who have to pay their Income Tax return wonder if they can defer or split the payment of personal income tax without having to pay interest, and the answer is that it depends on the option chosen. And the Treasury allows the payment of the declaration to be divided into two interest-free installments, but this is not the same as requesting a deferral or ordinary installment of the debt.
So it collected by the Tax Agency through its website in information on personal income tax management. Specifically, taxpayers can divide the income payment into two parts, a first of 60% at the time of filing the declaration and a second of the remaining 40%, which can be paid until November 5, 2026.
This special installment has no interest or surcharges, as stated in article 62 of the Personal Income Tax Regulations, which establishes that the amount resulting from the self-assessment can be paid in two parts, the first of 60% and the second of 40%, without any interest or surcharge.
When does the Treasury charge interest
The Treasury will charge interest in the event that a deferral or ordinary division of the tax debt is requested. This option is provided for cases in which the taxpayer’s financial situation prevents them from paying within the established deadlines.
The General Tax Law, in its article 65 (which can be consult in this BOE), allows tax debts to be deferred or divided into installments upon request of the person liable to pay. Now, although submitting the request in the voluntary period prevents the executive period from starting, it does not prevent late payment interest from being generated.
These interests are regulated in article 26 of the General Tax Law, and for 2026 the Tax Agency indicates that the late payment interest remains at 4.0625%, until a new General State Budget Law is approved that can set another rate.