The Treasury has marked a new date on its tax calendar: Thursday, November 5, 2026. That day, the Tax Agency will collect the second installment of the Income Tax return corresponding to the 2025 fiscal year from taxpayers who requested payment in installments and chose bank direct debit. This is the remaining 40% of the returns that resulted in payment, after the first payment, equivalent to 60%, was made last June 30.
The due date affects only those who opted to split the amount of their return into two installments. Taxpayers whose return resulted in a refund, those who already paid the full amount in June, or those who have their tax obligations settled through another means will not have to make any additional payment. However, those who chose the installment plan must check how they set up the second payment, since not all will receive an automatic debit in their account.
The Tax Agency allows the amount of the Income Tax return to be split into two payments without interest or surcharges, provided that the established deadlines are met. This option makes it easier for taxpayers not to have to face the entire tax debt at once, although it also means remembering a second due date several months after the campaign ends.
How much money will the Treasury collect on November 5
The amount of the second installment will depend on the result of the return filed during the 2025 Income Tax campaign. The Treasury will collect 40% of the total amount that resulted in payment, while the remaining 60% should already have been paid during the first payment period.
For example, a person whose return showed a payment of 1,000 euros and decided to split it would have paid 600 euros on June 30 and will have to pay the remaining 400 euros on November 5. If the result was 2,500 euros, the first payment would have been 1,500 euros and the second will amount to 1,000 euros.
This division is the same for all taxpayers covered by the ordinary IRPF installment plan, although the specific amounts vary depending on the result of each return. Paying in two installments does not in itself entail any additional cost, provided that both payments are made within the scheduled dates.
What you should check in your bank account before November 5
The main recommendation for those who domiciled the second payment is to check that the bank account associated with the return remains active and has sufficient funds. If the direct debit was set up correctly, the Agencia Tributaria will send the collection order and the bank will make the charge on Thursday, November 5, without the taxpayer needing to authorize the operation again.
It is also important to check which account was provided during the Renta campaign. Some people have changed banks, closed an account, or moved their income over the last few months, so it is advisable to make sure that the necessary money is available in the IBAN that appears on the return.
To review this information, you can access the Electronic Headquarters of the Agencia Tributaria, go to the Renta section, and consult the submitted returns. Among the available services is the option "Consult / Modify direct debits", from which you can check the account associated with the payment.
Although it is possible to consult the data, the ordinary deadline to modify the IBAN of the second payment ended on October 20, according to the 2026 direct debit calendar. Therefore, those who now detect an error should contact the Agencia Tributaria and their bank as soon as possible to find out the available options and avoid a non-payment.
Until November 2 to direct debit the second payment in certain cases
The tax calendar sets another important date before the due date: Monday, November 2, 2026. Until that day, taxpayers who direct debited the first installment of the Renta, but not the second, can request direct debit of the remaining 40%.
This possibility is included in the rules of the 2025 Renta campaign and allows some citizens who had initially planned to make the second payment on their own to finally opt for the automatic charge.
However, this option is reserved for those who direct debited the first payment. Taxpayers who paid the initial 60% by other methods had a different deadline to direct debit exclusively the second installment, which ended on June 30.
For this reason, it is important to check the option chosen when filing the return. Having split the amount into two parts does not necessarily mean that both payments are direct debited.
How to pay the second installment of the Renta if it is not direct debited
Those who chose to split the payment, but did not direct debit the second installment, must make the payment before Thursday, November 5 ends. In these cases, the Treasury will not automatically make the charge, but it will be the taxpayer themself who will have to complete the procedure.
The document enabled to do so is form 102, corresponding to the second installment of the Personal Income Tax. This form allows the taxpayer to be identified, the result of the return to be reflected, and the pending 40% payment to be made.
The Tax Agency offers the possibility of managing the payment through its electronic office or through collaborating financial institutions, following the procedure provided for form 102. The document can be obtained on the agency’s official website.
The deadline ends on November 5, inclusive, so it is not necessary to advance the payment if it is to be made within the voluntary period. However, leaving it until the last moment can complicate the operation if any banking incident or identification problem arises.
What happens if the Treasury tries to collect and you do not have enough money
One of the main risks of the second installment is that the bank account does not have sufficient balance when the Treasury tries to make the charge. If the bank returns the receipt and the debt is not paid within the voluntary period, the taxpayer may face surcharges.
The Tax Agency establishes different percentages depending on the moment when the debt is regularized. The executive surcharge is 5% when the outstanding amount is paid before receiving a notice of enforcement. If it is paid after that notification, but within the new period granted, the reduced surcharge rises to 10%.
If the debt is also not paid within that period, the ordinary surcharge can reach 20%, to which the corresponding late-payment interest is added.
For example, if a person has 400 euros pending and lets the voluntary period elapse, a surcharge of 5% would mean 20 additional euros. If the 20% surcharge were applicable, the amount would increase by 80 euros, not counting possible interest.
For this reason, the recommendation is to have the money in the account before the 5th and then check that the bank has made the charge correctly. If a return occurs, it is advisable to act as soon as possible to regularize the situation.
Attention to fake SMS messages from Hacienda about the second payment
The proximity of the deadline can also be exploited by criminals to send fraudulent messages that impersonate communications from the Agencia Tributaria. The Organización de Consumidores y Usuarios (OCU) has warned of the circulation of SMS related to the second payment of the Income Tax return that seek to obtain personal or banking data.
These messages usually use arguments such as the existence of an outstanding debt, a problem with the direct debit, or the need to urgently confirm a bank card. On occasions they include links that lead to pages that imitate the appearance of the electronic headquarters of Hacienda.
If the second installment is correctly direct debited, it is not necessary to access any link received by SMS, enter a card, or make any other payment. The charge will be made automatically on November 5.
If in doubt, the recommended thing is to go directly to the official website of the Agencia Tributaria, typing its address in the browser, and check there the status of the file. It is also advisable to distrust any message that requests passwords or complete banking information.
The key dates of the second payment of the 2025 Income Tax return
The calendar of the Agencia Tributaria for the closing of the split payment of the IRPF sets out three dates that taxpayers must keep in mind:
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October 20, 2026: the ordinary deadline to modify the IBAN of the second direct-debited payment ended.
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November 2, 2026: last day to request the direct debit of the second installment if the first had been direct debited.
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November 5, 2026: Hacienda will make the direct-debited charges and will end the deadline to pay the second 40% through form 102.
In this way, those who already have the second payment direct debited only need to check their account and make sure it has sufficient funds. By contrast, taxpayers who chose to pay the amount manually will have to make the payment before the deadline.
Thursday, November 5 will therefore be the last date to complete the ordinary payment of the 2025 Income Tax return without surcharges, provided that the usual split into two installments has been chosen. Checking now the direct debit and the pending amount can avoid banking incidents, additional charges, and later procedures with Hacienda.