Paying Taxes in Installments
If you don’t have the money to pay your tax by the filing deadline, that’s no reason to file late. File your return on time and defer (aplazamiento) and/or split (fraccionamiento) the payment.
Use this tax installment calculator to see how much you’ll pay including interest:
Tax installment calculator (AEAT)
Which taxes can be paid in installments
You can request installments for most tax debts (deudas tributarias) of an autónomo:
- Quarterly VAT — Modelo 303
- Quarterly IRPF advance payment — Modelo 130
- Annual income tax return — Modelo 100 (Renta)
You can apply during the voluntary period (periodo voluntario, i.e. together with your return) or after it ends — in the enforcement period (periodo ejecutivo), when Hacienda demands payment.
You cannot get installments for withholdings (retenciones) you hold back on behalf of others:
- Modelo 111 — withholdings from employees and professionals
- Modelo 115 — withholdings on office rent
This money was never yours in the first place, so Hacienda won’t split it.
Aplazamiento and fraccionamiento
These are two forms of the same procedure (article 65 of the Ley General Tributaria ):
- Aplazamiento — postponing payment of the full amount to a later date.
- Fraccionamiento — splitting the amount into several payments.
Both are requested through the same form, so the rest of this guide simply calls it “installments”.
How many installments and when payments are charged
Annual return (Renta)
Renta comes with a built-in interest-free split into 2 payments:
| Payment | Amount | When it’s charged |
|---|---|---|
| First | 60 % | On the last day of the campaign (by direct debit); immediately if paid by card |
| Second | 40 % | In early November |
If two payments aren’t enough, you can request 6 or 12 months, but with interest (see below).
Quarterly IVA and IRPF
You propose the payment schedule, and Hacienda decides whether to accept it.
- Reasonable terms are 3, 6 or 12 months, depending on the amount.
- Minimum payment is 30 €.
- Autónomos (individuals) are usually approved for up to 12 monthly payments, companies for up to 6.
Payments are charged only on the 5th or 20th of the month. The dates in your application must be one of these two.
Installment interest
| Case | Rate in 2026 |
|---|---|
| No guarantee (up to 50,000 €) — interés de demora | 4.0625 % per year |
| Renta 60 % / 40 % in the voluntary period | 0 % |
Interest is charged only on the deferred amount and only for the actual installment period.
If you apply after the payment deadline (in the periodo ejecutivo), a surcharge is added on top of interest:
- 5 % — if you pay before receiving the official demand (providencia de apremio);
- 10 % — if you pay after the demand, within the deadline it sets.
That’s why it’s better to request installments right when you file your return.
How to apply for installments
You can apply for installments right before submitting the corresponding return.
Installments for Modelo 303 and Modelo 130
Choose the payment method in the return
When filing the return, at the last step choose one of the options:
- Reconocimiento de deuda con solicitud de aplazamiento — installments for the full amount;
- Ingreso parcial y reconocimiento de deuda con solicitud de aplazamiento — pay part now, the rest in installments.
Sign and submit the return
Click Firmar y enviar. The return counts as filed on time even if the tax hasn’t been paid.
Go to the installment application
On the confirmation page click Tramitar deuda. The application form opens with the debt details already filled in.
Choose how to pay the debt
At the top of the page that opens, choose to pay the debt in installments (Aplazar).
Fill in the application
-
Garantía — for debts up to 50,000 € choose Exención (no guarantee). Above that, a guarantee is required, e.g. a bank guarantee (aval).
-
Cumplimente los datos de domiciliación bancaria —
- To pay from a Spanish bank, choose Entidad COLABORADORA española
- To pay from a European bank in the SEPA zone, choose Entidad NO COLABORADORA española o entidad EXTRANJERA de la zona SEPA
The IBAN for the direct debit is entered in parts — paste your IBAN into the formatter below:
IBAN breakdown tool
The IBAN is processed only in your browser and is never sent anywhere.
-
Propuesta de Pago — number of payments and date of the first payment (5th or 20th).
-
Fechas — payment dates (5th or 20th).
-
Motivo de la Solicitud — the reason, e.g. temporary cash-flow difficulties (dificultades transitorias de tesorería):
Sign and submit the application
A window with your installment request details will open.
Save the PDF confirmation (justificante) — it contains your application number.
What happens after you apply
-
Hacienda reviews the application within up to 6 months.
Small applications without a guarantee are usually approved automatically and quickly — the same day. Manual review takes two to three weeks.
-
If something is missing, you’ll get a request (requerimiento) — you have 10 business days to respond.
-
Hacienda may approve the installments on different terms than you proposed.
If you miss a payment on an approved plan, Hacienda moves the debt into the enforcement period with surcharges.
Once reviewed, the tax office will send you a document: CONCESIÓN DEL APLAZAMIENTO/FRACCIONAMIENTO DE PAGO SIN GARANTÍA
The annex (ANEXO I: DEUDAS Y PLAZOS DE LA NOTIFICACIÓN) contains the installment schedule.
The tax office often moves the first payment one or two months later than the date you requested.
Renta in 2 payments
If your Renta return shows an amount due, choose Fraccionamiento en dos plazos as the payment method and enter your IBAN. The first 60 % is charged on the last day of the campaign, the remaining 40 % in early November. No interest and no separate application.
Renta installments over 6 or 12 months
Choose another payment method
As the payment method, choose Otras modalidades de pago → Reconocimiento de deuda con solicitud de aplazamiento o fraccionamiento.
File the return and fill in the application
From here it’s the same as for Modelo 303 and 130: number and dates of payments, reason, documents and guarantee (Exención up to 50,000 €).
For small amounts, compare: 60 / 40 is free, while 6–12 month installments cost 4.0625 % per year.
FAQ
Can I pay off the debt early?
Yes, through the Tax Agency’s debt payment service. Go to Pagar, aplazar y consultar , sign in and pay the debt in full or in part.