Introduction

The differential rate, as a general rule, constitutes the result of declaration . However, in those cases in which the taxpayer is entitled to the maternity deduction established in article 81 of the Law of PIT, or to the deductions for large families or dependents with disabilities provided for in article 81 bis of the Law on PIT, 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 your amount, either the entire or the first installment, within the period between days 6 of April and June 30, 2022, both 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 reflected in box [0609] as payments on account plus the sum , if positive, of the difference between the amounts reflected in boxes [ 0611] and [0612] plus the box [0613] in the maternity deduction, from the difference in boxes [0623] and [0624] in the deduction for dependent descendants with disabilities; 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.