As of 9 October 2026, the Tax Agency (AEAT) reminds self-employed taxpayers that they remain eligible to request the deferral (aplazamiento) or fractionation (fraccionamiento) of the second installment of the 2025 Personal Income Tax (IRPF) return, due in November. The Agency recommends submitting the request before 26 October 2026 to ensure the direct debit is cancelled in time. The applicable interest rate for deferrals granted from September 2026 is the statutory late-payment interest (interés de demora), currently set at 4.0625%. This option provides vital liquidity relief for taxpayers anticipating cash flow constraints in the final quarter.
Key Takeaways
- Deadline to Stop Direct Debit: Requests must be filed by 26 October 2026 to prevent the automatic November charge; later requests may not halt the scheduled collection.
- Interest Rate Fixed for Q4 2026: The deferral cost is linked to the statutory late-payment interest rate (4.0625% for H2 2026), applied only to the deferred amount for the deferral period.
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