This Thursday, November 5, the second payment of the 2025 Income Tax is due for those who split the debt. According to TaxDown, around 5.2 million people must pay the remaining 40%.
On this Thursday, November 5, the second payment of the 2025 Income Tax is due for taxpayers who opted to split the debt, that is, the 40% remaining. This is reported by La Razón, which echoes the calculations of tax experts from TaxDown, according to which around 5.2 million people will have to make this payment.
The firm estimates that seven out of ten taxpayers with a tax return to pay chose to pay in two instalments, while 30% settled the full amount at the end of the campaign, which ended on June 30.
Those who do not have sufficient funds in the direct debit account, or cannot make the payment on time, may end up paying more. The debt enters the executive period once the deadline has passed, and the surcharge depends on when it is regularised:
If paid before the Tax Agency notifies the enforcement order, the surcharge is 5%. If that notification has already been received, the reduced surcharge is 10% as long as it is paid within the indicated period. After that period, the ordinary surcharge rises to 20% and late payment interest may be added.
The late payment interest is set at 4.0625% for 2026, although the final amount will depend on the time elapsed and the outstanding debt.
In certain cases, the taxpayer can request up to one year more to pay from the Tax Agency. The request must explain the circumstances that prevent timely payment, and it will be the Tax Agency that decides whether to grant it. If approved, interest may accrue during the granted period.
Most taxpayers set up direct debit for payment. Those who have not done so can pay the amount online through the Tax Agency's website using model 102, at their bank branch, or as a last option, at a Delegation of the State Agency for Tax Administration.
Expert Enrique García, CEO and co-founder of TaxDown, advises making the payment on time to avoid additional costs and points to the last months of the year to review possible deductions and plan for the next year's tax return.
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