Elena Marín is a teacher on a temporary contract in Zaragoza. In 2025 she worked from January to June at a school run by the Diputación (the provincial council) and from September to December at another one run by the Government of Aragón. Two different payers, and the second paid her well over 1,500 €. As the total exceeded 15,876 €, she was required to file an income tax (IRPF) return. Each payer withheld tax from her as if it were the only one, and when she prepares her return the result is 6,200 € to pay. She has 3,900 € in savings and an extra salary payment that she will receive in December.
Elena has more options than she thinks, and the cheapest one costs nothing.
The income tax return's own split: 60 % and 40 %
Article 62.2 of the IRPF Regulations allows the payment of the return's result to be split "without any interest or surcharge" into two parts:
- The first, of 60 %, when the return is filed.
- The second, of 40 %, by the date set in the ministerial order approving that year's forms. The date appears in the tax return software itself when you choose this option.
You do not have to justify anything or ask for permission: you simply tick the option when filing. But it has three conditions, which the same article makes clear:
- The return has to be filed on time.
- The 60 % has to be paid in on time as well.
- It does not work for supplementary returns. If you file a supplementary income tax return, its result cannot be split into 60 and 40.
And there is a consequence worth knowing: if the first part is not paid on time, the enforcement period starts for the "total self-assessed amount", not just for the 60 %.
Elena's figures with each option
For the options with interest we use an assumed rate of 4 % a year; the real late-payment interest rate is set by the Budget Act and can be checked on the website of the Agencia Tributaria, the Spanish tax agency.
| Option | What she pays on filing | What she pays later | Added cost |
|---|---|---|---|
| Single payment | 6,200 € | Nothing | 0 € |
| 60/40 split | 3,720 € | 2,480 € on the date in the order | 0 € |
| Ordinary deferral over 12 months | 0 € | 12 instalments of about 517 € | About 148 € in interest |
| 60/40 and then defer the 40 % | 3,720 € | The 40 % in instalments | Interest on 2,480 € only |
Elena has 3,900 €, more than the 3,720 € of the 60 %. The interest-free split is enough for her. She will pay the remaining 40 %, 2,480 €, with the extra salary payment, if it arrives in time, or with what she saves until then.
When the 60/40 split is not enough
There are situations in which not even the 60 % is available, or in which the 40 % falls due before the money arrives. That is where the ordinary deferral of article 65 of the Ley General Tributaria (the General Tax Law) comes in, which article 62.2 of the IRPF Regulations itself expressly mentions as a compatible possibility: "without prejudice to the possibility of deferring or paying in instalments".
That deferral works under the general rules: you apply for it when filing, together with the acknowledgement of the debt, you propose monthly instalments and you pay late-payment interest on each one. Below 50,000 € of accumulated debt with the Agency no guarantee is needed, something we explain in how much can be deferred without a guarantee.
The combination: 60 % now, the rest deferred
If Elena only had the 3,720 € and knew that on the date of the second part she would not have the 2,480 €, she could consider a combination: take the 60/40 split when filing and, before the 40 % falls due, apply for an ordinary deferral of that second part.
The reasoning is that, until the date set for the second part, that portion is in the voluntary period, and article 46.1.a) of the Reglamento General de Recaudación (the General Collection Regulations) accepts applications for debts in the voluntary period within the payment period. That way interest is paid only on the 40 %, and only from its own due date, not on the total from the summer.
The IRPF Regulations do not expressly regulate this combination, either to allow it or to forbid it. Before assuming that the second part can be deferred, it is worth checking on the Agency's website that it appears as a debt that can be deferred and filing the application with some days to spare before it falls due. If it is left until the last day and the application is not admitted, the 40 % will enter the enforcement period with its surcharge.
With Elena's figures, deferring only the 2,480 € of the second part over six months would cost, at the assumed rate, about 33 € in interest. Deferring the full 6,200 € over twelve months from the summer, about 148 €. The difference is small in this case, but with a tax bill of 30,000 € it no longer is.
If you would like us to check which combination suits you given the dates you get paid, you can send us the result of your return and your expected income through the deferral form. We will tell you which option works out cheaper, without being able to guarantee that the Agency will accept the proposed schedule.
The other route: your spouse's refund
There is one more option, reserved for married couples who file separately. Article 97.6 of the IRPF Law and article 62.1 of its Regulations allow you to request suspension of the payment when the other spouse has a return showing a refund and waives receiving it so that it is applied to that debt.
The suspension covers the whole debt if the spouse's refund is equal or larger, or the amount of the refund if it is smaller. No interest arises on the part cancelled. It is little known and, when it fits, it is more advantageous than any deferral. It requires both returns to be filed at the same time and on time.
What you lose by filing late
All of the above depends on filing on time. Anyone who files their income tax return late loses the 60/40 split and, in addition, bears the late-filing surcharge in article 27 of the General Tax Law. They can still apply for an ordinary deferral, but it is only treated as applied for in the voluntary period if it is filed together with the late self-assessment, under article 46.1.a) of the Collection Regulations.
Returns for earlier years have their own order of steps, which we deal with in filing past years and deferring. The calculation of the surcharge is in the guide on the article 27 surcharge.
The self-employed and Modelo 130 payments
For anyone with a business activity, the annual return is only part of what they pay in income tax: during the year they have been making payments on account on Modelo 130. Those quarterly payments do not have the 60/40 split, but they can be deferred by the ordinary route. Unlike corporate income tax payments on account, they are not on the list of non-deferrable debts in article 65.2 of the General Tax Law, which we set out in which debts can never be deferred.
The cost of each option, with a twelve-month example, is in how much interest you pay to defer. And the guide on how to apply for a deferral goes through the procedure on the website.
The choice between the 60/40 split, suspension through the spouse and the ordinary deferral is reviewed at Salama Tax with the return already calculated and the dates you get paid in front of us.