Split Spanish tax return payment 60/40: how the Renta instalment option works

If your 2025 Spanish Renta comes out to pay, you may not have to pay the whole amount at once. Spain's tax authority allows the ordinary tax return payment to be split into two instalments: 60% when filing and the remaining 40% in November.

This can be useful when the tax bill is high and you want to protect short-term cash flow. But it must be selected correctly during filing, and it is not the same as requesting a payment deferral. For broader context, see the taxes pillar, the guide to Renta to pay in Spain, the Spain tax return deadline guide, and the article on positive or negative Renta results.

What the 60/40 split means

The 60/40 split is the ordinary instalment option for a Spanish income tax return that is to be paid. It divides the amount due into two fixed parts:

First instalment: 60% of the tax due.
Second instalment: the remaining 40%.

For the 2025 tax year, filed during the 2026 campaign, the second instalment is due on 5 November 2026.

The split does not reduce your tax. It only changes the payment calendar. For example, if your Renta shows EUR 1,000 to pay, the instalments would be EUR 600 first and EUR 400 later.

Who can use it

This option applies when your return result is to pay (a ingresar). If your return is a refund, nil, or negative, there is no payment to split.

You also need to choose the split when filing. Do not assume you can submit with one-off payment and later convert it automatically into the standard 60/40 schedule.

It is most useful when:

the tax amount is large compared with your June budget;
you want to keep liquidity during summer;
you can plan for the November payment;
you want to avoid a formal deferral request with possible interest.

It is less useful if the second payment will also be difficult. The 40% does not disappear; it simply moves to November.

Key 2026 dates

The 2025 Renta campaign runs in 2026. According to the Agencia Tributaria, online filing runs from 8 April to 30 June 2026.

For split payments, the dates to remember are:

25 June 2026: deadline to file a return to be paid with direct debit under the general direct debit window.
30 June 2026: general end of the campaign.
5 November 2026: deadline for the second instalment.
2 November 2026: deadline to direct-debit the second instalment if the first was already direct-debited, according to AEAT guidance.

The distinction between 25 and 30 June matters. The campaign closes on 30 June, but direct debit closes earlier in many payment scenarios.

Direct debit options

Direct debit lets Hacienda charge the payment from your bank account automatically. With split payment, there are several combinations.

You can direct-debit both instalments. In that case, the second instalment is charged from the same bank account used for the first one.

You can also direct-debit only the first instalment. If you do that, you need to pay the second instalment later through an accepted channel, unless you arrange direct debit for the second instalment within the allowed period.

Another option is direct-debiting only the second instalment. AEAT allows this until 30 June 2026 inclusive. This may fit if you pay the first instalment another way but want the November payment automated.

Whichever option you use, check the IBAN carefully and make sure there will be enough funds when the charge is due.

What Modelo 102 is

Modelo 102 relates to the second instalment. It is used when you split the Renta payment and did not direct-debit the second payment.

It is not a tax reduction form and not a deferral request. It is a payment document for the remaining 40%. The official Modelo 102 document for the 2025 return states that the second payment can be made up to 5 November 2026 inclusive.

If you direct-debited the second instalment, you usually do not need to handle Modelo 102 manually. If you did not, mark the November deadline clearly.

Split payment vs deferral

The 60/40 split is often confused with a deferral, but they are different.

The ordinary 60/40 split:

is selected when filing;
divides the debt into two fixed instalments;
has no interest or surcharge if paid on time;
does not require financial hardship justification.

A deferral (aplazamiento) is a separate request to Hacienda. It may generate late interest, require extra information, and create a different payment calendar.

If you can pay 60% now and 40% in November, the standard split is usually simpler. If you cannot meet that calendar, you are looking at a different problem and should assess the options carefully.

How to choose the split in Renta WEB

The exact interface can vary, but the decision appears when a return is to be paid and you select the payment method before filing.

Before submitting, check:

the final amount due is correct;
the payment is split, not one-off;
the first instalment amount;
the second instalment amount;
whether one or both instalments are direct-debited;
the bank account details, if direct debit is used.

If you prefer immediate electronic payment instead of direct debit, see the guide to paying your Renta with Bizum or card. It explains when electronic payment applies and why payment alone is not the final filing step.

Simple example

Suppose your Spanish tax return shows EUR 1,250 to pay.

With one-off payment, you settle the whole EUR 1,250 at once. With the 60/40 split:

first instalment: EUR 750;
second instalment: EUR 500.

The total tax is unchanged. What changes is timing. This can help if June is already expensive, but only if you plan ahead for November.

Common mistakes

The first mistake is thinking split payment means paying less. It does not. It is a cash-flow tool.

The second mistake is forgetting the November instalment. If the second payment is not direct-debited, you need to pay it yourself by the deadline, normally using Modelo 102 or the available payment channels.

Another common mistake is rushing the filing in the final days of the campaign. Before choosing how to pay, make sure the return itself is correct. Review the draft, income data, withholdings and deductions. Splitting an incorrect amount does not solve an incorrect return.

FAQ

Does the 60/40 split have interest?

The ordinary split has no interest or surcharge if selected correctly and paid on time.

Can I split payment if the return is a refund?

No. The split only applies when the result is to pay.

When is the second Renta payment due?

For the 2025 return filed in 2026, the second instalment is due on 5 November 2026.

Can I direct-debit only the second instalment?

Yes. AEAT guidance allows direct debit only for the second instalment until 30 June 2026 inclusive.

What happens if I miss the second payment?

The unpaid amount becomes a tax debt. It may lead to surcharges, interest and collection action. If you expect problems, act before the deadline.

Is split payment better than a deferral?

If you can meet the 60/40 calendar, the ordinary split is usually simpler and interest-free. A deferral is for a different payment schedule and may have a financial cost.

Conclusion

The 60/40 split can be a useful way to manage a Spanish tax return that comes out to pay. It lets you pay 60% when filing and 40% in November, without interest if everything is done on time.

Before filing, check the return, the payment method and any direct debit details. The split helps with timing, but it does not replace a proper review of the tax return.