ICONOS FINALES-TRAZADOS

Second payment of the IRPF for 2025

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The deadline to pay the pending 40% ends on November 5.

Second payment of the IRPF for 2025

When the result of the IRPF declaration results in a payment due, taxpayers can opt for the installment plan offered by the Tax Agency in these cases. In this way, it is possible to pay 60% of the amount due within the legal declaration deadline and satisfy the remaining 40% later. This installment can be made without having to pay late interest or surcharges, and no guarantees need to be provided.

Well, if when submitting your IRPF declaration for 2025 you opted for this installment plan, remember that the deadline to satisfy the pending 40% expires on November 5,2026. For these purposes:

  • If you opted for direct debit, it will be sufficient to ensure that there are sufficient funds in your bank account on November 5 to make the payment that day (the Tax Agency will charge it to your account on that date).
  • If you did not opt for direct debit, you can make this second payment electronically or directly at any financial institution until November 5. For this, use form 102.

 

If when submitting the IRPF self-assessment for 2025 you opted for the installment regime, remember that the deadline to satisfy the 40% of the amount due pending payment expires on November 5.

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