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Practical Income Manual 2021.

In general: refunds derived from personal income tax regulations

Regulations: Art. 103 Law Personal Income Tax

If, as a final result of the Personal Income Tax declaration, whether it consists of a self-assessment or a duly confirmed draft declaration, an amount to be returned is obtained, the taxpayer may request a refund of said tax return. amount.

In accordance with the provisions of article 103 of the Personal Income Tax Law , 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 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 .

How is it returned?

The return is not automatic. The taxpayer must expressly request it through the “ Income or Return Document” (form 100) that accompanies the forms of the declaration itself.

In general, the refund is made by bank transfer to the account that the taxpayer indicates as his or her ownership in the aforementioned deposit or return document, although payment by check may be authorized.

Consequently, it is of utmost importance that the complete details of the account in which you wish to receive the refund are correctly completed in the corresponding section of the aforementioned document.

Payment of the amount to be returned will be made by bank transfer to the bank account that the taxpayer or his authorized legal representative indicates as their ownership in the tax self-assessment, without the taxpayer being able to demand any liability in the event that the return is sent to the bank account number designated by him.

See in this regard section 1 of article 132 of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures, approved by Royal Decree 1065/2007, of 27 December. July, modified by article 1.Seven of Royal Decree 1615/2011, of November 14, which introduces modifications regarding formal obligations in the aforementioned Regulation ( BOE of 26 ).

However, when the taxpayer does not have an open account in any Collaborating Entity or any circumstance arises that justifies it, he or she may request that the refund be made by uncrossed nominative check from the Bank of Spain. To do this, the taxpayer must submit a document containing said request as additional documentation for the declaration, either through the electronic registry of the State Tax Administration Agency, at the electronic address of the State Tax Administration Agency, , accessing the process of providing complementary documentation corresponding to the declaration, or in the in-person registration of the State Tax Administration Agency. Once the letter has been received and, after the pertinent verifications, the appropriate refund may be authorized by means of an uncrossed nominative check.

When is it returned?

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.

If the provisional liquidation has not been carried out within the aforementioned period of six months, the Administration will proceed to return ex officio the excess of payments on account over the self-assessed quota, without prejudice to the practice of subsequent liquidations, provisional or definitive, that could prove to be appropriate.

After the period of six months has elapsed without payment of the refund having been ordered for reasons attributable to the Tax Administration, the tax delay interest will be applied to the amount pending refund from the day following the end of said period and until the date on which payment is ordered, without the need for the taxpayer to claim it.

Finally, it should be taken into account that, if errors or omissions are noted in the declaration, the Tax Administration may rectify the result of the settlement carried out by the taxpayer through the corresponding provisional settlement, modifying the amount of the refund requested or determining the inadmissibility of the same.

In the event that said provisional liquidation occurs, it will be notified by regulation to the taxpayer, who may file against it the resources provided for in current tax legislation. All of this, without prejudice to the fact that after the provisional liquidation has been carried out, both new limited verification actions may be carried out by the Tax Management bodies, as well as inspection actions, in both cases, when new facts or circumstances have been discovered that result of actions other than those carried out and specified in the provisional liquidation.

Note: The delay will not be attributable to the Tax Administration when the refund cannot be processed within the established period, because the declaration is not correctly completed in all its aspects, does not contain the required documentation, or lacks, or is erroneous, the account data. to which the amount must be transferred.