In general, the payment of Personal Income Tax (IRPF) can be divided into two parts: the first, 60% of the amount of the self-assessment, at the time of filing the declaration, and the second, 40% of the remaining amount, in the term to be determined, without interest or surcharge.

In addition, on April 6, Order HAC/320/2021, of April 6, was published in the BOE, which establishes an extraordinary installment for the payment of the tax debt derived from the IRPF declaration for beneficiaries during the 2020 benefits linked to ERTES. In today's article we are going to delve into this extraordinary division.

Taxpayers affected by ERTE in 2020 for the RENTA campaign

For this group (it should be remembered that ERTE benefits are income from work subject to personal income tax and not exempt), the problem may come from the possibility of being forced to file a declaration by having two payers, their employer and SEPE itself.

In general, they are required to file a personal income tax return:

  • Taxpayers with earned income of more than €22,000.
  • Taxpayers with two or more payers –would be the case of an employer and the SEPE–, with work income greater than €14,000 if the amount received by the second and remaining payers exceeds €1,500.

Last year some 327,000 taxpayers affected by ERTE have become obliged to declare for this reason.

The SEPE has no obligation to withhold when the amounts paid during the year do not exceed €14.00, although the taxpayer may request that a higher withholding percentage be withheld or applied, more depending on their income in the year. .

Split the income tax payment in 6 months for taxpayers affected by ERTE

Taxpayers of the Personal Income Tax may split the payment of the amount of the tax debt resulting from the personal income tax return corresponding to the year 2020, both in cases of individual taxation and in cases of joint taxation.

This division will not apply to taxpayers who pay Non-Resident Income Tax under the special tax regime applicable to workers posted to Spanish territory.

Fractional payment

Payment of the requested installment will be made in 6 installments, due on the 20th of each month, the first will be on July 20, 2021.

No late-payment interest will be accrued during said installment, nor will the guarantee contribution be necessary.

Requirements to split the income tax payment in 6 months

The application for this subdivision must meet the following requirements:

a) That the applicant, or any of the members of the family unit in case of joint taxation, has been included in a Temporary Employment Regulation File (ERTE) during the year 2020, having been a recipient of the corresponding benefits in that year .

b) That the total amount that is pending payment for the applicant, both in the voluntary period and in the executive period, of public law debts managed by the State Tax Administration Agency and by the bodies or entities does not exceed 30,000 euros. agencies of the State Public Treasury.

For the purpose of calculating the indicated amount of debt, both the debts to which the request refers, as well as any others of the same debtor for which the request has been requested and not resolved, will be taken into account at the time of the request. deferral or installment, as well as the amount of maturities pending payment of deferred or installment debts, unless they are duly guaranteed.

Accumulated debts are those that appear in the databases of the competent collection body, without the need to consult other bodies or agencies in order to determine all of them. However, the competent collection bodies will compute those other accumulative debts that, not appearing in their databases, have been communicated to them by other bodies or agencies.

c) The personal income tax declaration must be submitted within the voluntary self-assessment and payment period, without the possibility of dividing the income derived from complementary self-assessments submitted after June 30, 2021, or the immediately following business day, in the case of being unskilled

This splitting is incompatible with the deferral or splitting of the payment of the amount resulting from the self-assessment into two parts: the first, of the 60% of its amount, at the time of filing the return, and the second, of the remaining 40%, within the term to be determined, without interest or any surcharge (partitioning regulated in article 65.2 of the Regulations for the development of the personal income tax law.

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