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Form 100. Personal Income Tax Declaration 2019

3.3.6. Refund

If, as a final result of the personal income tax return, an amount to be returned is obtained, the taxpayer can request a refund of said amount.

This amount will be, at most, the sum of the withholdings actually made, the deposits on account and installment payments made of personal income tax as well as the non-resident Income Tax payments paid by taxpayers who have acquired said condition due to change of residence. , plus the amount corresponding, if applicable, to the maternity deduction regulated in article 81 of the Personal Income Tax Law and/or the deduction for large families or disabled dependents provided for in article 81 bis of the Personal Income Tax Law .

The taxpayer must expressly request it through the “Income or Refund Document” (form 100). The refund is made by bank transfer to the account that, being owned by the taxpayer, he has indicated in the aforementioned document.

The Administration has six months, from the end of the deadline for submitting the declarations, or from the date of submission if the declaration was submitted after the deadline, to carry out the provisional settlement that confirms, or rectifies, the amount of the refund. requested by the declarant.

Returns to be returned from deceased taxpayers

In the event that the taxpayer holding the declaration with the result to be returned had died, the refund will be withheld until the heir or heirs present the following documentation, depending on the amount of the refund:

  1. If the return is less than 2,000 euros:

    1. Death certificate.

    2. Family Record Book.

    3. Certificate of the Registry of Last Wills.

    4. Will if there is one.

    5. In the event that there are several heirs and you want the refund amount to be paid to one of them, written and signed authorization, accompanied by a photocopy of the ID of all heirs.

    6. Bank certificate of ownership of the account in the name of the people who will collect the refund
  2. If the return is greater than 2,000 euros:

    1. Death certificate.

    2. Family Record Book.

    3. Certificate of the Registry of Last Wills.

    4. Will or, failing that, declaration of heirs.

    5. Proof of having paid, for the amount of the refund, the Inheritance and Donation Tax.

    6. If applicable, Power of Attorney authorizing one of the heirs to receive the return on behalf of all of them. This requirement may be replaced by certification from the Depository Entity of the existence of an account opened therein, whose ownership corresponds to all heirs.

This documentation must not be attached to the declaration, but must be presented as a separate document in the Entry Records of the Tax Agency, or, failing that, wait until the Administration itself requires it.