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Practical manual for Income Tax 2023.

Introduction

The differential rate, as a general rule, constitutes the result of declaration . However, in those cases where the taxpayer is entitled to the maternity deduction established in article 81 of the IRPF Law , or to the deductions for large families or dependent persons with disabilities provided for in article 81 bis of the IRPF Law , the result of the declaration will be determined by the following operations indicated:

(±) Differential rate

(-) Deduction for maternity and increase for custody expenses in authorized nurseries or early childhood education centers

(-) Deduction for dependent disabled descendants

(-) Deduction for dependent disabled ascendants

(-) Deduction for legally not separated spouse with dependent disability

(-) Deduction for large families

(-) Deduction for ascendant, legally separated or without a marital bond, with two children without the right to receive annual alimony

(+) Amount of the advance payment of the Maternity Deduction

(+) Amount of the advance payment of the "Deduction for dependent disabled descendants"

(+) Amount of the advance payment of the "Deduction for dependent disabled ascendants"

(+) Amount of the advance payment of the "Deduction for a legally non-separated spouse with a disability in his/her care"

(+) Amount of the advance payment of the "Deduction for large families"

(+) Amount of the advance payment of the "Deduction for ascendant, legally separated or without a marital bond, with two children without the right to receive annual alimony"

(=) Result of the declaration (to be entered or returned)

If the result of the declaration is a positive amount , do not forget to enter its amount, either the entire amount or the first installment, within the period between April 3 and July 1, 2024, 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 shown in box [0609] for payments on account plus the sum, if positive, of the difference between the amounts shown in boxes [ 0611] and [0612] plus box [0613] for the maternity deduction, the difference between boxes [0623] and [0624] for the deduction for dependent disabled descendants; 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.