The taxpayers who divided the payment of the 2025 Income Tax return, submitted in 2026, into two installments have a date coming up on the calendar: Thursday, November 5. That day is the deadline to pay the outstanding 40% and the charge will be made for those who have the second payment set up for direct debit.
Before the deadline, it is advisable to check three pieces of information: how much is left to pay, whether the second installment is set up for direct debit, and which account the charge will be made from. Having set up the first payment for direct debit does not necessarily mean that the second one was also ordered, because the Tax Agency allows both options to be chosen separately.
When the second installment of the Income Tax is paid in 2026
The deadline is November 5, 2026, inclusive. The ordinary installment allows the result to be paid in two parts, without interest or surcharges when its conditions are met: a first payment of 60% and a second of 40%.
This deadline corresponds to those who chose that modality. It does not affect those who have already paid the entire return or those who obtained a refund. It should also not be confused with the calendar of an individual deferral granted by the Tax Agency.
How much the Tax Agency charges in the second payment
The second installment amounts to 40% of the result to be paid from the return, not 40% of the annual income or the total tax before deducting withholdings.
For example, if the return resulted in a payment of 1,500 euros and the ordinary installment was chosen, the first installment was 900 euros and the second will be 600 euros.
| Result to be paid from the return | First installment: 60% | Second installment: 40% |
|---|---|---|
| 500 euros | 300 euros | 200 euros |
| 1,000 euros | 600 euros | 400 euros |
| 1,500 euros | 900 euros | 600 euros |
| 2,000 euros | 1,200 euros | 800 euros |
| 3,000 euros | 1,800 euros | 1,200 euros |
How to check how much you have to pay
The way to check it is to retrieve the copy of the submitted return and review the payment document, where the installment option and amounts are listed.
The Tax Agency allows you to consult and download the submitted returns from its Income services. It can also be done in the official application, through the options "Submitted" or "Consult submitted returns", selecting the 2025 tax year.
If a modification of the return has been submitted later or an additional payment has been made, it is advisable to also review those actions to confirm the outstanding amount.
How to know if the second payment is direct debited
The electronic headquarters of the AEAT has the procedure "Consultation, revocation, rehabilitation or rectification of the direct debit account".
To locate the second deadline:
- Access the service and identify yourself with one of the accepted systems.
- Select the fiscal year 2025.
- Look for the direct debit corresponding to the model 102, which identifies the second deadline.
- Check the amount, the IBAN, and the status of the order.
- Open the receipt number to consult the details.
The AEAT accepts, among other means, electronic certificate, electronic DNI, Cl@ve, and reference number. The latter allows managing the direct debits of models 100 and 102.
Until when the second deadline can be direct debited
Those who direct debited the first deadline can order the direct debit of the second until November 2, 2026, inclusive.
It is important to distinguish that date from the payment due date: on November 2, the deadline to direct debit in this case ends; on the 5th, the payment is due. The possibility of direct debiting until November does not extend to those who did not direct debit the first deadline, whose deadline to direct debit only the second ended on June 30.
In addition, the AEAT establishes a different date to modify the IBAN of an already existing direct debit: October 20, 2026, a deadline that has already ended. Therefore, the possibility of ordering the direct debit until November 2 should not be confused with changing the account of an already processed order.
How to pay the Income Tax if you do not have the second deadline direct debited
If the second payment is not direct debited, the taxpayer must make the payment, without waiting for an automatic charge from the Treasury.
The payment can be made electronically or at an office of a collaborating entity located in Spain, using model 102, until November 5, inclusive. The regulations of the campaign expressly include these means.
Model 102 can be obtained on the website of the Tax Agency or at its delegations and administrations. The payment receipt must be kept to prove that the payment has been made.
What to check before the charge on November 5
For those who have the second deadline direct debited, the main check is that the account remains operational and has sufficient balance to cover the expected amount.
It is also advisable to verify that the order is correctly listed in the AEAT. If the payment is already direct-debited, making another deposit on your own without first checking the situation can lead to a duplicate payment.
The practical difference is simple: with valid direct debit, the charge is scheduled for November 5; without direct debit, the deposit must be made within the deadline.