The Income Tax declaration campaign ended last June 30, but some taxpayers still have a part pending payment to the Tax Agency. This applies to those who submitted a declaration with a payable result and chose to divide the amount into two installments: the first, corresponding to 60% of the debt, was paid in June, while the second, for the remaining 40%, is due this Thursday, November 5.
This payment does not affect all citizens, but only those who opted for installment payment and still have an outstanding amount. Furthermore, the procedure changes depending on whether the taxpayer chose to direct debit the second payment or if they must make it manually.
Form 102 allows paying the second installment without direct debit
Those who have direct debited the second payment will not have to perform any additional management. The Tax Agency will send the charge to the indicated bank account and withdraw the corresponding amount on November 5. Therefore, it is important to check that there is enough money to cover the receipt and prevent the bank from returning it.
On the other hand, taxpayers who have not direct debited this second installment must make the payment on their own before the end of the day. To do this, they will have to use form 102, the document enabled by the Tax Agency to pay the outstanding part of the IRPF (Personal Income Tax). The procedure can be carried out through the Tax Agency's Electronic Office, using the available payment options. It is also possible to go to a collaborating banking entity, such as a bank, a savings bank, or a credit union, and present the corresponding document.
In addition, those who direct debited the first installment could request the direct debit of the second until November 2. Once that date has passed, those who have not completed the procedure must use manual payment methods before the due date.
The Tax Agency applies surcharges of up to 20% for late payment
Not paying the second installment within the established period can increase the debt. If the taxpayer does not make the payment before November 5 or the bank returns the receipt due to insufficient funds, the outstanding amount may enter the executive collection period.
The surcharge will depend on when the situation is regularized. If the taxpayer pays the debt before receiving an enforcement order, Hacienda applies an executive surcharge of 5%. If they have already received that notification and pay the amount within the indicated period, the surcharge will be 10%. On the contrary, if they also fail to meet that second deadline, the ordinary surcharge can reach 20%, to which late payment interest may be added.
Citizens who cannot afford the payment can also request a deferment from the Tax Agency. This option requires submitting an application and Hacienda studying the taxpayer's economic situation. Furthermore, if granted, it may generate interest during the time it takes to pay the debt.
Therefore, those who still have the second payment of the Income Tax pending should check as soon as possible if they have the payment direct debited, review their account balance, and keep the receipt if they carry out the procedure manually.
