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Form 100. 2019 Personal Income Tax return

3.3.6. Refund

If, as a final result of the Personal Income Tax return, the taxpayer can request the refund of the amount.

This amount will be, at the most, the sum of the withholdings actually made, the payments on account and instalment payments made of the Personal Income Tax, as well as as with the Income Tax payments of non-residents paid by taxpayers who have acquired this condition due to change of residence, plus the amount corresponding, if applicable, to the deduction for maternity regulated in article 81 of the Personal Income Tax Act and/or the deduction for large family or persons with disabilities under the responsibility of article of the Personal Income Tax Act. 81

The taxpayer must expressly request it through the "Deposit or Refund Document" (form 100). The refund is made by bank transfer to the account that, being the taxpayer's account, the taxpayer has indicated in the aforementioned document.

The Administration has six months from the end of the period for filing the tax returns, or from the date of filing if the tax return was filed after the deadline, to make the provisional settlement that confirms, or rectify, the amount of the refund requested by the declarant.

Tax returns to be returned from deceased taxpayers

If the taxpayer who holds the tax return with a result to be returned has passed away, the refund will be withheld until the taxpayer or heirs present the following documentation, depending on the amount of the refund:

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

    1. Death certificate.

    2. Family Record Book.

    3. Certificate from the Register of Last Wills.

    4. Will if any.

    5. If there are several heirs and you want the amount of the refund to be paid to one of them, written and signed authorisation, accompanied by a photocopy of the DNI of all the heirs.

    6. Bank certificate of ownership of the account in the name of the persons who are going to receive the refund
  2. If the refund is greater than 2,000 euros:

    1. Death certificate.

    2. Family Record Book.

    3. Certificate from the Register of Last Wills.

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

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

    6. Where applicable, Notarised Power of Attorney giving one of the heirs the right to receive the refund on behalf of all of them. This requirement may be replaced by a certificate from the Deposit Entity for the existence of an account opened in the same, which is owned by all the heirs.

This documentation must not be attached with the tax return, but must be presented in a separate document in the Tax Agency's Entry Records, or, failing that, wait for the Administration to require it.