Introduction

The differential rate, as a general rule, constitutes the result of declaration . However, in those cases where the taxpayer is entitled to the maternity deduction established in article 81 of the IRPF Law , or to the deductions for large families or dependent persons with disabilities provided for in article 81 bis of the IRPF Law , the result of the declaration will be determined by the following operations indicated:

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

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

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