Hacienda to collect second 2025 tax instalment on 5 November

Spain’s tax agency, Hacienda, is due to collect the second instalment of 2025 income tax on Thursday, 5 November 2026. The payment is the remaining 40% for people who chose to split a tax bill that was due.

Who pays on Thursday

Taxpayers who chose two payments paid 60% when they filed their 2025 income tax return. The remaining 40% falls due in early November. TaxDown estimates that about 5.2 million people must make this second payment. It says roughly seven in ten people with a bill chose to split it. Diario de Sevilla cited a lower estimate of more than four million people. These are separate estimates, not totals to add.

Hacienda will take the money automatically on 5 November if a taxpayer set up direct debit for the second instalment. If both payments were set up by direct debit, the second one had to use the same bank and account as the first. The deadline to set this up was 2 November.

People without a direct debit must pay through form 102. They can use the Tax Agency’s online office or a bank that works with the agency. The payment is due by 5 November. Split payment is not available for late or extra returns.

If the payment does not go through

A direct debit can fail if the account has too little money. An unpaid bill can then move into the enforcement stage, when surcharges apply. Reports put these charges between 5% and 20%, based on how late payment is and whether Hacienda has sent a formal notice.

The reports differ on the charge before and after that notice. Diario de Avisos says the surcharge is 5% before a demand and 10% after a notice letter. Expansión says a 20% charge plus late-payment interest can apply if the bill remains unpaid after Hacienda’s notice. It gives the current interest rate as 4.0625%.

Taxpayers who cannot pay may ask Hacienda for a delay or payment plan. They must show temporary financial difficulty. The agency charges interest on a delay and may ask for a guarantee, depending on the amount. Reports say a delay of up to 12 months may be requested.

The first instalment was due on 30 June, when the 2025 income tax filing campaign ended. The 5 November charge concerns only the second instalment for people who chose split payment.

Source: Expansión, Diario de Sevilla, Diario de Avisos, 20minutos and ABC.