As of 9 October 2026, the Tax Agency reminds self-employed taxpayers that they can still request deferral (fraccionamiento) of the second installment of the 2025 Personal Income Tax (IRPF), due in November. The application must be submitted by 26 October 2026 to prevent the automatic direct debit charge. The deferral splits the payment into two parts without interest if requested within the voluntary period.
Key Takeaways
- Deadline Critical: Requests after 26 October may not stop the November direct debit; early submission via the AEAT portal is essential.
- No Interest if Timely: Deferral during the voluntary period carries zero interest; late requests incur interest charges.
- Cash Flow Management: This option provides liquidity relief for taxpayers facing temporary financial strain after the summer season.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement