This Thursday, November 5, 2025, is an important date for those taxpayers who filed the 2025 Income Tax return and gave a result to pay. At the time of finding out, either out of convenience or due to lack of funds in the bank, they decided to split it and now they will have to pay the remaining 40%. If it is not done on time, the Treasury may apply surcharges of 5%, 10% and even 20% depending on how long it takes to pay off the debt.
As the Spanish Tax Agency (AEAT) recalls on its website (official taxpayer calendar), November 5 is the “entry of the second installment of the 2025 annual declaration, if the payment was split: 102”. This also affects those people who did not direct the deposit since they will always have to do it on their own before the deadline ends.
The Rent campaign ended on June 30 and when a declaration is due to be paid, the Treasury allows the amount to be divided into two payments, the first is 60%, which was paid in June, and the second is the one that is due now, in November.
In the official Income 2025 guide, it was explained that taxpayers will be able to split the payment without any surcharge being imposed, but this does not mean that the second payment can be freely delayed, without this entailing consequences in the form of a penalty since if it is not paid on time, the debt enters the executive period.
What happens if the account does not have enough money
Those who decided to direct the second payment must be clear that they have enough money in their accounts on November 5 because when the Treasury tries to collect the payment and there is no money and it appears as rejected by the bank, the debt is still active. When deadlines are not met, there may also be surcharges.
The Treasury will not automatically impose a fine, but it may increase the money that the affected person has to pay as a surcharge. According to the data that can be consulted on their website, there are three situations.
- A 5% surcharge, when the total debt is paid once the voluntary period ends, but before the notification of the enforcement order is received.
- 10% surcharge, when the enforcement order has already been notified but the debt and the surcharge are paid within the new period granted.
- 20% surcharge, when the total amount of the debt is not paid, and the reduced surcharge within the period granted after notification and in this case there is late payment interest.
The AEAT makes it clear that this 5% surcharge is applied when the debt is paid before the enforcement order is notified and therefore the longer it takes to pay, the greater the additional amount to be paid.
If a taxpayer has a pending payment of 600 euros in the second installment and does not pay it before November 5, the Treasury will apply a 5% charge that will increase the amount by 30 euros. If it were 10% it would be 60 euros, and with 20% it would increase 120 euros in addition to the interest.
How to enter the second installment of the Income if it is not domiciled in the bank account
To enter the money pending from the Income in cases where the payment has not been direct debited, it is necessary to have form 102 from the Tax Agency. This document can be found on the website of this organization, by entering the Electronic Office and with it you can pay at a collaborating bank entity.
There are two ways to do it, the first is to go to a collaborating financial institution such as a bank, a savings bank or credit cooperative, attaching the deposit document, then you can also make the payment through the Electronic Office thanks to the ‘pay, defer and consult’ service.
Form 102 cannot be used for telematic presentations and when you opt for it you will have to pay first online and then present the document at one of the aforementioned offices. It is essential, the Tax Agency reminds us, that in all cases proof of income is kept.
I don’t have money in the bank, can I defer the payment?
The AEAT contemplates the option of requesting both the deferral and the splitting of tax debts when the taxpayer is experiencing financial problems that do not allow them to comply with the payment schedule. The section on ‘deferral and installment of debts’ contemplates the option when the situation “temporarily” prevents making “payment within the established deadlines.”
The request must be processed and is subject to the corresponding requirements being met, which is why it is not automatically granted when requested. Now, although it seems like a comfortable option, the scenario in which the deferral will occur must first be considered because depending on the reasons and circumstances of the debt, it may have additional costs.
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When a person knows that they do not have enough balance in their account to be able to make the second payment, they should check the situation as soon as possible and consult all the options available on the AEAT website, ‘Electronic Office’ section.