The second instalment of Spain’s Renta 2025 income tax is due by 5 November 2026, inclusive. If you chose the standard split-payment option when filing your return, now is the time to check the outstanding amount and how it will be paid. Not every taxpayer has a second payment to make.
Who does this second instalment apply to?
The standard split-payment option divides the tax due into an initial 60% payment and a second 40% payment, without interest or surcharges if its requirements are met. The return must have been filed on time and the initial 60% paid within that deadline. This procedure does not allow payment of supplementary self-assessments to be split. Check your filing receipt to confirm that you selected this option and the amount outstanding.
If you arranged a direct debit for the second payment
Check the IBAN provided, that the account remains active and that it has sufficient funds to cover the debit. Arranging a direct debit for the first instalment does not necessarily mean you also arranged one for the second: check the option recorded on your return.
Do not make another payment yourself if the direct debit is correctly set up. Keep the bank receipt once the debit has taken place. If you see a rejected or returned debit, or any other issue, first check the transaction with your bank and the payment status with the AEAT before paying again. This will help avoid duplicate payments and establish the appropriate next step.
Without a direct debit for the second payment: form 102
If you chose to pay in two instalments but did not arrange a direct debit for the second, payment must be made by 5 November 2026, electronically or at a collaborating financial institution using form 102. Check that it refers to tax year 2025, your identification details and the correct second-instalment amount. Keep proof of payment; the form alone, without evidence of payment, does not establish that the debt has been settled.
What to check before 5 November
Have your filed return, proof of the first payment and the direct-debit or form 102 details available. For context, see our Spanish income tax return information. To review a specific issue, you can use our IRPF tax advice service.
Sources: Order HAC/277/2026, articles 11.5 and 12.2, and the AEAT November 2026 calendar. Information checked on 2 November 2026.