B Law & Tax
10 May 2023

Tax advisor: Things to do once the personal income tax return has been submitted

After filing the Personal Income Tax (IRPF) return using form 100, there are several options that the taxpayer can carry out. In this article, we describe the alternatives available once the return has been filed.

Consult a return

The law gives the Tax Agency a period of six months to issue the provisional liquidation that confirms or rectifies the amount of the refund requested. This period starts to run from the last day of the deadline for submission of declarations or from the date of filing if the return was filed after the deadline. Therefore, as this year the tax return can be filed until June 30, you have until December 30, if it was filed within the established deadline.

Obtaining the income tax return certificate

The issuance of this certificate verifies the information of the applicant’s personal income tax return. In situations where a return is not required to be filed, or has not been filed, the certificate will provide information on income allocations, except in cases where there is no information available on the income or yields attributable according to the IRPF, clearly indicating such situation.

Modification of a return already filed

In the event that after filing the Personal Income Tax return, errors or omissions are identified that cause a detriment to the taxpayer either because the amount to be returned should be less , or because the amount to be paid should be higher, a correction of the return filed may be requested. This option is also used if it is necessary to report a piece of information that does not affect the result of the return.

Filing a supplementary return

If errors or omissions are detected after filing the tax return that have caused a detriment to the Tax Agency, such as if the inclusion of certain data would imply a higher payment than initially declared or if the correction of the data results in a lower return than the initial return, a complementary return can be filed.

Modify or consult the direct debit

If you have chosen a bank account for the direct debit of the tax refund and the payment has not yet been made, it is possible to consult the account and change it if you wish. If you have declared a payment to be made, you can change the bank account until the end of the direct debit period for each of the payments.

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