IASS 2026 campaign: how to file and pay in up to 7 installments

IASS is the tax on pensions and retirement income. Most people pay it via monthly withholding, but those who draw from several sources often must file an annual sworn declaration and settle a balance. For the 2026 campaign there's a useful facility: paying that balance in installments. Here's how.

Who has to file?

If a single body pays your pension, the monthly withholding usually covers it and there's nothing to do. But if you draw from more than one source (say, two pensions), a balance may need settling via sworn declaration. To understand the tax itself, see our guide and the DGI page:

The 2026 key: pay in up to 7 installments

The big advantage of filing early: if you file by June 30, you can finance the 2025 balance in several equal monthly installments instead of paying it all at once.

Per DGI:

«Los contribuyentes del IASS que presenten la declaración jurada hasta el 30 de junio, podrán abonar el saldo correspondiente al ejercicio 2025 en hasta 7 cuotas mensuales e iguales»

In English: IASS taxpayers who file the sworn declaration by June 30 may pay the balance for fiscal year 2025 in up to 7 equal monthly installments

How late you can file

The general deadline to file the sworn declaration runs to the end of August. But note: filing after June 30 can cost you the 7-installment benefit. If financing helps you, file early.

On the deadline:

«La presentación de la declaración jurada puede realizarse en plazo hasta el 31 de agosto de 2026.»

In English: The sworn declaration may be filed within the deadline up to August 31, 2026.

Key 2026 dates

In short: if you must file IASS, doing it by June 30 lets you pay the 2025 balance in up to 7 equal monthly installments; the general deadline is August 31. Check your situation in DGI's online services.