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 declare
Taxpayers not required to file a declaration for Personal Income Tax must regularize their tax situation when the amount received for each of the deductions for a large family, for people with disabilities or for ascendants with two children does not corresponds to that of your advance payment, by entering the amounts received in excess. To do this, they must submit form 122 within the period between the date on which the advance payments have been received improperly until the end of the deadline for submitting the Personal Income Tax return corresponding to the fiscal year in which the advance payment was received improperly.
Note: see Order HFP /105/2017, of February 6, which approves model 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 October 10).
• Taxpayers required to declare
In the case of taxpayers obliged to declare that they have received the amount of the advance payment improperly, in whole or in part, they must proceed to regularize their situation in the Personal Income Tax declaration corresponding to the year in which the advance payment has been received improperly.