Share resulting from self-assessment

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

In accordance with the provisions of article 103 of the Law of PIT, the excess of payments on account with respect to the quota resulting from the settlement will determine the refund derived from the regulations of the PIT which, in each case, should be carried out.

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