The Treasury sanctions for not paying the second installment of personal income tax on time


There are few days left for almost five million taxpayers in Spain to have to fulfill their obligation with Tax authorities. To be more exact, next Monday, November 7, is the date chosen for pay the second installment statement of income. Otherwise, the State Tax Administration Agency (AEAT) can put its machinery to work and penalize it with surcharges of up to 20% those who have not paid on time. However, on the other side of the coin, and never better said, are those whose result when presenting the personal income tax went out to return them and they have not yet seen the amount that the State must return to them enter their bank account.

In these cases, much more flattering, the date will be the same. Now, for all those people whose result was positive and, therefore, went out to paymust be pending to be able to close the second payment term in the event that they avail themselves of the split income tax payment in two installments. Precisely in this sense, it should be remembered that the first part of the amortization, which represents 60% of the total amount, is paid at the time of presenting the income tax return, while the second installment is 40% of the remaining amount.

The consequences of not doing so are not few. These penalties affect the amount to be paid as a surcharge and moves between 5% to 15% sometimes reaching up to 20% depending on the months it takes to pay. But there is still more, as in the case of the default interestso pay attention.

What are the penalties for submitting personal income tax after the deadline?

Citizens who do not comply with the obligation to pay the second payment required by the Treasury on November 7, but do so before receiving any request by the AEAT, they will only have to face a surcharge of 5% on the amount. This percentage is doubled, up to 10%, si notice is received by letter from the Tax Agency and is paid within the established period. If the deposit is still not made, the penalty is increased by 20% on the debt, another additional amount to be paid is generated called default interestwhich is 3.75% of the total.

  • 5% if you carry out the management before the request of the Administration and the result is to be paid.
  • 10% if 3 months have passed since the end of the campaign.
  • 15% if 6 to 12 months have passed.
  • 20% if more than 12 months have passed, plus default interest (3.75% of the total).

How is the second installment of the income tax return paid?

If when the income tax return was filed, the option was chosen direct debit of bills, the collaborating Entity will proceed to debit the direct debit amount, sending the taxpayer a supporting document accrediting the payment made. In another case, the taxpayer must go to one of the banking entities collaborators to pay what is owed. Another alternative is carry out the procedure online. In both cases, you must download the entry document, the model 102, which can be made available through the Tax Agency’s own website. This document can also be obtained at any branch or administration of the State Tax Administration Agency.


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