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Practical Income Manual 2020.

Introduction

The differential quota, as a general rule, constitutes the result of the declaration . However, in those cases in which the taxpayer has the right to the maternity deduction established in article 81 of the Personal Income Tax Law , or to deductions for large families or disabled dependents provided for in article 81 bis of the Personal Income Tax Law , the result of the declaration will be determined by the following operations indicated:

(±) Differential fee

(−) Deduction for maternity and increase for custody expenses in daycare centers or authorized early childhood education centers

(−) Deduction for dependent descendants with disabilities

(−) Deduction for dependent ascendants with disabilities

(−) Deduction for non-legally separated spouse with dependent disability

(−) Deduction for large families

(−) Deduction for ascendant, legally separated or without marital ties, with two children without the right to receive annuities for alimony

(+) Amount of advance payment of the Maternity Deduction

(+) Amount of advance payment of the "Deduction for dependent disabled descendants"

(+) Amount of advance payment of the "Deduction for dependent ascendants with disabilities"

(+) Amount of advance payment of the "Deduction for non-legally separated spouse with dependent disability"

(+) Amount of advance payment of the "Deduction for large families"

(+) Amount of advance payment of the "Deduction for ascendant, legally separated or without marital ties, with two children without the right to receive annuities for maintenance"

(=) Result of the declaration (to be entered or returned)

If the result of the declaration is a positive amount , do not forget to enter your amount, either the entire or the first installment, within the period between days April 7 and June 30, 2021, both inclusive.

If the result of the declaration is a negative amount , the taxpayer has the right to request a refund of the amount that is in their favor, a request that must be made in the model income or return document 100.

The amount of the refund may not exceed the sum of the amount reflected in box [0609] as payments on account plus the sum , if positive, of the difference between the amounts reflected in boxes [ 0611], [0612] and [0613] relating to the deduction for maternity, from boxes [0623] and [0624] in the deduction for dependent descendants with disabilities; of boxes [0636 ] and [0637] in the deduction for disabled dependent ascendants and , from boxes [0248] and [0249] in the deduction for a non-legally separated spouse with a disability; of boxes [0660] and [0661] in the deduction for large families and, finally, in boxes [0662] and [0663] in the deduction for ascendants, legally separated or without marital ties, with two children without the right to receive annuities for alimony.