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Practical Income Manual 2022.

Share resulting from self-assessment

The amount resulting from the self-assessment is the result of applying deductions for international double taxation to the total liquid amount or, where applicable, to the increased total liquid amount, for international double taxation in the cases of application of the international tax transparency regime. , due to double taxation due to the imputation of income from the transfer of image rights, as well as the reducible withholdings corresponding to subsidized income.

In accordance with the provisions of article 103 of the Personal Income Tax Law , the excess of payments on account with respect to the fee resulting from the liquidation will determine the refund derived from the regulations of IRPF that, in each case, should be carried out.

Note: The fee resulting from the self-assessment must be a positive amount or zero.