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Practical Income Manual 2021.

Communication of variations that affect advance payment

Taxpayers entitled to advance payment of said deductions will be obliged to notify the Tax Administration of the variations that affect their advance payment, as well as when, for some unforeseen cause or circumstance, they fail to comply with any of the requirements for their collection.

The communication of said variations must be made within a period of fifteen calendar days following the day in which the variation or non-compliance with the requirements occurred, using form 143.