Did you pay the rent? This is the date on which you will have to make the second payment if you split it

The income tax return It is one of the procedures that brings the most headaches to Spaniards. Every year, taxpayers have to present this model and it is not until the campaign ends that they have peace of mind. The truth is that it is not the same for everyone because the people who have to pay have to be attentive, especially if they have opted for the installment payment. It is estimated that there are more than four million citizens in Spain who make the payment twice.

It is a tool that has gained more strength every year. The Tax Agency It offers it so that citizens do not have to make a disbursement that directly affects their pocketbooks and power. divide the debt into two comfortable installments. The first payment, which corresponds to 60% of the total, It was paid on June 30. However, the second is later and is a date that should be marked on the calendar.

When is the second income payment made?

The second installment, which corresponds to 40%, can be made until November 5, 2025 inclusive. Not having this date in mind can have economic consequences. This means that it is essential to be prepared to make the payment. The majority of those who choose installment payment opt for direct debit for both installments. And this is the most convenient way because the process is automatic. It is the Tax Agency that is in charge of making the corresponding charge to the bank account that was indicated when making the declaration.

Of course, you will have to be pending having sufficient balance to cover this expense because the bank can return the receipt if there are no funds. For the Treasury, the debt will be recorded as unpaid and the enforcement procedure will be activated. This means that there may be surcharges and penalties.

For those who did not direct debit that second payment, there are other ways to resolve this obligation. One of the options is the telematic payment. You will have to access the AEAT Electronic Headquarterspresent the Model 102 and makes the payment by credit card, debit card or through an account charge. There is also the face-to-face management. In this case, you will have to go to a collaborating entity, that is, a bank, savings bank or credit cooperative with the Form 102 document and pay the amount at the window. And finally, payment can be made in a Tax Agency officebut it will be necessary to have an appointment.

What happens if the second payment is not made?

If a person does not pay the money on time, they may face a series of progressive charges. In the case of doing so voluntarily before receiving oral notification, there will be a 5% surcharge. By waiting for the Treasury to make a claim, the surcharge rises to 10%.

And if after receiving the request, that person continues leaving a deadline, the surcharge will rise to 20%. To this we must add late payment interestthat is, 3.75%.