November 2026 for the self-employed lawyer: the second instalment of the split 2025 income tax falls due on the 5th
On 5 November the second instalment of the split 2025 income tax falls due, the only obligation the self-employed calendar lists this month.
November 2026 lists a single tax obligation in the self-employed calendar: Thursday 5 November is the date of the second instalment of the 2025 income tax for those who split payment of the return (form 102).
5 November: second instalment of the 2025 income tax
Those who split the payment of their 2025 income tax return must pay the second instalment on 5 November. The calendar describes it as an annual payment (tax year 2025) and refers to the AEAT electronic office to process it.
For the self-employed lawyer, the practical recommendation is to check in advance that the account designated for the charge has sufficient funds, since direct debit may close before the due date.
Precautions
The calendar warns that the year indicates when the filing falls due and may include returns from previous tax years, and that it only covers the main quarterly and annual obligations of the general regime, not every regime or the monthly obligations. It adds that direct debit may close earlier and that regional or local holidays may shift some deadlines.
Source: Tax calendar for the self-employed, November 2026 (calendariofiscalautonomos.es; the calendar states dates cross-checked with the AEAT, reviewed on 6 October 2026).
Related links
Fuentes
- calendariofiscalautonomos.es. Accessed 2 November 2026.
The specific data in this article come from the official sources cited.
