Introduction

The differential quota, as a general rule, constitutes the result of the declaration . However, in those cases in which the taxpayer has the right to the maternity deduction established in article 81 of the Personal Income Tax Law , or to deductions for large families or disabled dependents provided for in article 81 bis of the Personal Income Tax Law , 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 April 11 and June 30 of 2023, both inclusive.

If the result of the declaration is a negative amount , the taxpayer has the right to request a refund of the amount that is in their favor, a request that must be made in the model income or return document 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; of boxes [0636 ] and [0637] in the deduction for disabled dependent ascendants and , from boxes [0248] and [0249] in the deduction for a non-legally separated spouse with a disability; of boxes [0660] and [0661] in the deduction for large families and, finally, in boxes [0662] and [0663] in the deduction for ascendants, legally separated or without marital ties, with two children without the right to receive annuities for alimony.