#IRPF #SpainTax #TaxDeadline #SpanishTaxAgency #IncomeTax # Spain collects second IRPF payment for 2025 5 November 2026 at 15:03 > The Spanish Tax Agency will collect the final 40% installment of the 2025 IRPF this Thursday for taxpayers using the split payment method. The **Spanish Tax Agency** is set to collect the second installment of the **IRPF** for the **2025 fiscal year** this Thursday, 5 November. This payment represents the final 40% of the total tax due for those who opted to split their liability following the June deadline. **Taxpayers** must ensure sufficient funds are available in their bank accounts for the direct debit. Failure to meet this payment results in the loss of installment privileges, triggering an executive procedure and the immediate end of the voluntary period. Missing the deadline incurs a 10% surcharge if paid before formal notification. However, an enforcement order raises this to 20% plus interest. Around 60% of taxpayers currently use this split method, while others pay in full or seek longer deferrals. **Spain** ## Related news #SpainTaxLaw #InheritanceTax #IRPF [#SupremeCourt]() #EstatePlanning 24 October 2026 at 12:04 ## [Spanish court rules heirs liable for estate tax]() > The Supreme Court rules that heirs must pay income tax on capital gains from dormant estates even before formal inheritance acceptance. [#SpainEconomy]() #LaMoraleja #WealthGap #SpanishTaxAgency #IncomeInequality 8 October 2026 at 17:28 ## [Spain's wealthiest neighbourhoods top €100,000]() > New tax data reveals La Moraleja remains Spain's richest district as income gaps widen between the nation's wealthiest and poorest areas. #Verifactu #SpainTax #EInvoicing #TaxCompliance #ViDA 5 October 2026 at 14:05 ## [Spain delays Verifactu invoice system to 2028]() > The Spanish Ministry of Finance postpones Verifactu implementation to align with electronic invoicing rules for small businesses by 2028.