Around 22 million taxpayers submitted their income tax return for the 2023 financial year between April 3 and July 1, 2024.
During this time, thousands of citizens have received the refunds corresponding to the year. Generally, the Tax Agency usually returns the amount to citizens starting two days from the confirmation of the draft, but the process can last up to six months.
The other side of the income tax return is the taxpayers who have to payr. In these cases there is the option of paying in installments.
Split payment option
As the Tax Agency explains, it is possible to do it in two parts. The income of the amount resulting from the self-assessment may be fractionatewithout interest or surcharge. The first is 60% of the amount at the time of filing the declaration, while the second income is the remaining 40%.
This incomeand must be done in a credit institution who acts as a collaborator in the collection management (bank, savings bank or credit cooperative) in Spanish territory in which the account in which the payment is direct debited is open in their name. Before, the taxpayer must have direct debited the payment within the established limits.
All of this will be done “without prejudice to the possibility of postponement or installment of the payment provided for in the General Tax Law and developed in the General Collection Regulations.”
When does the Treasury collect the second payment of rent?
In this way, those who have opted for this model should know that, according to the Treasury, The second installment corresponding to the remaining 40% of the amount must be made until November 5, 2024 inclusive.
The AEAT highlights that “the deposit of the second installment must be made electronically or directly at any office located in Spanish territory of these entities (Banks, Savings Banks or credit cooperatives) until November 5, 2024 inclusive through the model 102».
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