The 2021-2022 Income Campaign began last week with the opening of the term for submitting returns via the internet, so the most far-sighted taxpayers who have already submitted their return are waiting for the Tax Agency to enter the corresponding money in all those cases in which the declaration has come out ‘to return’.
It is a more common question than you think, given that most of the returns that are presented are returned: , 14.1 million of the 21.7 million that were presented were returned with a result, and therefore, all those citizens wondered at some point when they would receive those amounts.
He makes it clear that when the taxpayer’s return is returned, the Tax Administration will have to carry out the liquidation of the tax “within the six months following the end of the term established for the presentation of the declaration.” In the event that the presentation is made after the deadline, those six months begin to count from the day of the presentation.
In 2022 this period ends on Thursday, June 30 (here you can consult the Income Tax calendar), so in practice the Treasury has the whole year to pay these returns to taxpayers. The truth is that the agency usually makes these payments well in advance and, in fact, taxpayers who have been quicker to file their returns will soon have the money in their accounts.
What if the Treasury does not fulfill its obligation? The Personal Income Tax Law establishes that, in the event that the cause of the delay is not attributable to the taxpayer, the refund will have to be paid plus the default interest, which in 2022 is 3.75%, added to the amount of return. This default interest will be added without the taxpayer having to request it and will accrue from the end of the term until the date of payment by the Administration, as reported by .
These cases, however, are usually the exception. According to the data of the Tax Agency in the year 2020 (that of the last Income) 97.7% of the refunds and 94.4% of the amounts were returned correctly at the end of 2021, that is, within the .
When does the Rent come out ‘to be returned’
A taxpayer may request a refund from the Treasury only when, upon obtaining the draft and completing it correctly, a figure with a negative ‘-‘ sign appears in the result of the return. This negative result means that said taxpayer has received more personal income tax withholdings than should have been done throughout the year.
When a taxpayer has a negative income result, they can request the return of that money. He has the option of collecting it through a direct debit, either in the account of an entity established in Spain or one abroad. He also has the option, if he wishes, to waive this refund in favor of the Public Treasury.
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