The 2025/25 Income Campaign ended on June 30 but, soon, thousands of taxpayers will have to comply with their tax obligations and pay the Tax Agency what remains of their Personal Income Tax (IRPF). They are those who, a few months ago, when they received the declaration ‘to pay’, chose the installment payment option.
It must be remembered that this payment method allows you to first pay 60% of the amount that corresponds to the Treasury and, subsequently, the remaining 40%. Well, the deadline to pay this last percentage, 40%, ends in less than a month, with taxpayers having until November 5 to do so, as reported by the AEAT itself in its Web page.
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If the payment is direct debited, it will be on November 5 when the Tax Agency withdraws the corresponding amount from the declarant’s account, so it should be taken into account especially if the amounts are large.
If the payment is not direct debited, there are three ways to complete and pay the second payment: with online payment through the Tax Agency website with form 102, by paying in person at your bank or collaborating entity, or in person at a Treasury office.
What happens if the second payment of the income tax return is not made on time
According to TaxDown data, 70% of taxpayers choose to split the payment of the Income Tax return so as not to have to pay everything at once. The same consultancy also informs of the consequences of not meeting the deadline and not making the second payment on time, and may be sanctioned for this. Depending on how much time we have spent, these will be the sanctions:
- Up to three months late and before receiving a notification from the Treasury: 5% surcharge.
- Up to six months late: 10% surcharge if paid after receiving official notice from the Tax Agency.
- Up to twelve months late: 15% surcharge.
- More than 12 months late: 20% surcharge plus late payment interest of 4.0625%.
In the event that the AEAT demands payment, as explained the aforementioned advicethe penalty can vary between 50% and 150% of the amount owed, depending on the severity of the violation. In prolonged cases of non-payment, the Treasury can even seize assets to settle the debt. Another important fact is that any payment claim interrupts the statute of limitations on the debt, which is four years if there is no payment requirement.
Finally, as TaxDown also reminds, taxpayers should know that, if the time comes, they do not have the capital to satisfy the payment, they can request a deferral of up to 12 months from the Tax Agency. Now, this postponement is not automatic, but must be adequately justified, explaining the financial situation in detail.
Subsequently, the Treasury will decide whether or not to accept the request, although it must be kept in mind that a fixed interest of 4.06% may apply.