Second installment of the 2025 Spanish tax return: what is due on November 5 and what to check

What is due on November 5, 2026

If your 2025 Spanish personal income tax return shows tax due and you chose the standard split-payment option, the general rule is 60 percent when you file and the remaining 40 percent by November 5, 2026. This is not limited to freelancers: it can affect any taxpayer whose return ended with tax payable and who chose that option.

For the 2025 tax campaign, the general filing period ran from April 8 to June 30, 2026. Within that timetable, direct-debit deadlines changed depending on the payment option chosen.

Do not confuse the standard split payment with asking for a deferral

• The standard Renta split payment divides the bill into two parts: 60 percent when filing and 40 percent by November 5, 2026.
• A tax-debt deferral or installment plan is a different procedure and is not granted simply because you chose the 60/40 split.
• The existence of the ordinary split payment does not remove the possibility of requesting, where the rules allow it and the requirements are met, a deferral or installment plan.
• If the second installment was not set up for direct debit, the ordinary way to pay that second installment is through form 102 within the applicable deadline.

Practical timeline for the 2025 return

• April 8 to June 30, 2026: general filing period for the 2025 income tax return.
• Until June 25, 2026: general deadline for direct debit on tax due.
• Until June 30, 2026: deadline if only the second installment was to be direct debited.
• Until November 2, 2026: the second installment could still be direct debited if the first installment had already been direct debited.
• Until November 5, 2026: ordinary due date for the second installment if you chose the 60/40 split-payment option.

What to check before taking action

• Confirm how the second installment was set up when you filed the return.
• If the second installment is already on direct debit, make sure the account is still active and has enough funds for the charge.
• If it is not on direct debit, confirm that you must pay it through form 102 within the ordinary deadline.
• If you expect that you will not be able to pay on time, review in advance whether another payment route or a deferral request may be available in your case.
• Keep your basic financial documents in order in case you need to support a claim of temporary payment difficulty.

How the process is usually handled

The Spanish Tax Agency’s electronic office is a practical route to review the return, check how the payment was set up and access related procedures. If the second installment was not direct debited, the key step is to verify the payment in time through form 102.

Do not assume that every case follows the same path. The useful next step depends on whether the second installment was direct debited, must be paid with form 102 or later requires you to review whether a deferral or installment-plan request is available.

Useful explanation: why the original payment setup matters

Looking only at the November 5 deadline is not enough. The practical next step depends on how the second installment was left when you filed the return. If it was already set to direct debit, the priority is the bank account. If it was not direct debited, you will normally need to make the payment through the route provided for that second installment. If you later need a deferral or installment plan, it is sensible to review early the exact status of the debt and whether your case fits that separate procedure.

Simple example

If your total tax due was 5,000 euros and you paid 3,000 euros when filing, the ordinary second installment would be 2,000 euros. If that second installment was not set up for direct debit, it makes sense to confirm in advance how the payment should be made. If you already know you will not be able to meet that payment on time, the sensible step is to review quickly which legal alternatives may apply in your case.

Quick checklist

• Confirm whether the second installment is on direct debit or must be paid with form 102.
• Write down your exact deadline under the payment option you chose.
• Check in advance which Spanish Tax Agency service you should use if you need to pay or request a deferral.
• Organize your basic financial documents in case you need to support a temporary payment problem.
• Review your file afterwards in case there are notices, requests for information or a decision.