Payment of the second installment of the annual personal income tax return. November 2021

If you have chosen to split your income tax payment into two installments, the deadline for making the second installment of your 2020 tax return is November 5, 2021.

We remind you that if you have chosen to split the payment of the 2020 IRPF into two installments, the deadline for making the payment (remaining 40% of the tax debt) of the second installment of the income for the 2020 year is November 5th

Taxpayers who have opted to split the payment of their Personal Income Tax (IRPF) into two installments and have also arranged for the payment of the second installment to be debited from the collaborating entity where they make the payment of the first installment, will not need to complete any form (in this case, form 102), since the delivery to the aforementioned collaborating entity of the payment document, form 100, with the details of the direct debit duly completed, will serve as a debit order to the account for said second installment.

Taxpayers who, having opted to split the payment, have not set up a direct debit for the second installment with a collaborating entity, must make the payment of said installment directly by November 5, 2021 inclusive, by submitting form 102, duly completed.

You can contact this professional office for any questions or clarifications you may have.

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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