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Form 100. Personal Income Tax Declaration 2019 Suspension request

It is only possible to opt for this procedure when the result of the declaration of one of the spouses who are members of the family unit is a positive amount (to be entered) and, simultaneously, the result of the declaration of the other spouse is a negative amount (to be returned). ).

When the taxpayer wishes to avail himself of the procedure for suspending the payment of the tax debt, he must mark box 7 of the section of the payment or return document of his declaration (last page of the declaration), or or Section P "Request for suspension of income of one spouse / Waiver of the other spouse to collect the refund" on page 24 of the declaration.

Once the request is made to one of the spouses, the program transfers the request to the other so that the amount to be paid from the positive declaration will be reduced up to the maximum that allows the result to be returned from the other declaration, which, consequently, will be reduced. in that same amount.

The program does not allow you to benefit from this income suspension procedure when it comes to complementary declarations.

It is important that the spouse who renounces, either totally or partially, the effective collection of his refund indicates in the declaration the IBAN Code of the account where he would like to receive the refund to which he may eventually be entitled as a result of the subsequent verifications carried out by the tax administration.