Regularization for the receipt of the amount of the advance payment

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 people with disabilities does not correspond to that of their advance payment, through the income of 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 deadline for submitting the Personal Income Tax return corresponding to the year in which the advance payment was received improperly.

• 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.