Regularization due to the receipt of the amount of the advance payment improperly, in whole or in part

Two assumptions must be distinguished:

• Taxpayers not required to file

Taxpayers not required to file a return for the PIT They must regularize their tax situation when the amount received for each of the deductions for large families, for people with disabilities, or for ascendants with two children does not correspond to the amount of their advance payment, by depositing the excess amounts received. To do so, they must submit form 122 within the period between the date on which the advance payments were received unduly until the deadline for submitting the tax return ends. PIT corresponding to the year in which the advance payment was received unduly.

Note: see Order HFP /105/2017, of February 6, approving form 122 "Personal Income Tax. deductions for large families, for those caring for persons with disabilities or a legally separated ascendant with two children or without marriage ties. Regularization of the right to deduction by taxpayers not required to file a return" ( BOE of 10).

• Taxpayers required to declare

In the case of taxpayers required to declare who have received the amount of the advance payment improperly, in whole or in part, they must proceed to regularize their situation in the declaration of the PIT corresponding to the financial year in which the undue advance payment was received.