Regularization for the collection of the advance payment amount improperly, in whole or in part

Two assumptions must be distinguished:

• Taxpayers not required to file

Taxpayers not required to file a IRPF return 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 their advance payment, by paying 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 IRPF declaration corresponding to the year in which the advance payment was received unduly ends.

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 file a declaration that have received the advance payment amount improperly, in whole or in part, they must regularize their situation in the IRPF declaration corresponding to the year in which the advance payment was improperly received.