Share resulting from self-assessment

The tax liability resulting from the self-assessment is the result of applying to the total net tax liability or, where applicable, to the increased total net tax liability the deductions for international double taxation, for obtaining income from work (on the total net tax liability, once the deduction provided for in article 80 of the Law has been applied). IRPFABBR), for international double taxation in cases of application of the international tax transparency regime, for double taxation for the imputation of income for 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 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.