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Form 100. Personal Income Tax Return 2025

3.3.6. Refund

If the final result of the IRPF declaration is an amount to be refunded, the taxpayer can request the refund by transfer, waive the refund in favor of the Public Treasury or request the refund by transfer through a financial institution established abroad.

This amount will be, at most, the sum of the withholdings actually made, the payments on account and fractional payments made of the Personal Income Tax as well as the Non-Resident Income Tax quotas paid by taxpayers who have acquired such status by change of residence, plus the corresponding amount, where applicable, to the maternity deduction regulated in article 81 of the Personal Income Tax Law and/or the deduction for large families or dependent persons with disabilities provided for in article 81 bis of the Personal Income Tax Law.

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

Tax returns for deceased taxpayers

Once the declaration of the deceased person has been submitted for the refund to be made to the successors, they must submit, online or in a personal registry, a request for payment of refund to heirs (they can use Form H-100 for this purpose) which will be accompanied by 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 book or electronic record proving family status.

    3. Certificate from the Registry of Last Wills.

    4. Will (only if it appears in the certificate of last will and testament) or notarial deed of declaration of heirs.

    5. If there is only one heir, a bank certificate of ownership of an account in their name.

    6. If there are several heirs and it is desired that the refund be paid to one of them: written and signed authorization with a photocopy of the ID of all of them, and a bank certificate of ownership of an account in their name.

    7. If there are several heirs and it is desired that the refund amount be paid to all of them, a bank certificate of ownership of the bank account in the name of all of them is required.

  2. If the refund is greater than 2,000 euros:

    1. Death certificate.

    2. Family book or electronic record proving family status.

    3. Certificate of Registration of Last Wills.

    4. Will (only if it appears in the certificate of last will and testament) or notarial deed of declaration of heirs

    5. Proof of having declared the amount of the refund in the Inheritance and Gift Tax.

    6. If there is only one heir, a bank certificate of ownership of an account in their name.

    7. If there are several heirs and it is desired that the refund be paid to one of them: power of attorney authorizing him to collect the refund and bank certificate of ownership of an account in his name.

    8. If there are several heirs and it is desired that the refund amount be paid to all of them, a bank certificate of ownership of the bank account in the name of all of them is required.