In most cases yes, but the way to apply for fractioned payment differs.
If still within the ´voluntary payment´ window, like with RENTA Income Tax before the 30th of June, you can tick the relevant box for fractioned payment. Outside the ´voluntary payment´ window, for example if the Tax Office notifies you that you have to pay an additional amount of income tax over a return that you´ve filed sometimes years ago
or
If you´ve received a summons to pay any kind of invoice, originally issued by any of the government bodies, like the Catastro or DGT/Trafico (fines) and now referred to the Agencia Tributaria because of non-payment, you will have to apply for payment in installments.
You can do so online, or in person. Would have to provide documents to support your claim that you are not able to pay all at once.
If the matter has gone even further and the Tax Agency has placed an embargo, you cannot request payment in installments but in many cases the demand for payment will come with a payment schedule.
In our experience, although the regulations state it´s not possible to pay in installments when assets have been embargoed, it´s still worth a personal visit to the tax office in your area, to try and negotiate a payment schedule that is more convenient.
Info from the Tax Agency, in English