Regularization for the collection of the amount of the advance payment

Two assumptions must be distinguished:

• Taxpayers not required to file

  Taxpayers not required to file a IRPF must regularize their tax situation when the amount received for each of the deductions for people with disabilities does not correspond to the advance payment, by paying the excess amounts received. To do so, they must submit form 122 within the period between the date on which the advance payments were received unduly until the deadline for submitting the IRPF declaration corresponding to the year in which the advance payment was received unduly ends.

• Taxpayers required to file

  In the case of taxpayers required to file a declaration that have received the advance payment amount improperly, in whole or in part, they must regularize their situation in the IRPF declaration corresponding to the year in which the advance payment was improperly received.