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Form 100. Personal Income Tax Return 2024

3.3.6. Refund

If the final result of the IRPF declaration is an amount to be refunded, the taxpayer can request the refund by transfer, waive the refund in favor of the Public Treasury or request the refund by transfer through a financial institution established abroad.

This amount will be, at most, the sum of the withholdings actually made, the payments on account and fractional payments made of the Personal Income Tax as well as the Non-Resident Income Tax quotas paid by taxpayers who have acquired such status by change of residence, plus the corresponding amount, where applicable, to the maternity deduction regulated in article 81 of the Personal Income Tax Law and/or the deduction for large families or dependent persons with disabilities provided for in article 81 bis of the Personal Income Tax Law.

The Administration has six months, from the end of the deadline for submitting declarations, or from the date of submission if the declaration was submitted after the deadline, to carry out the provisional liquidation that confirms, or rectifies, the amount of the refund requested by the declarant.

Tax returns for deceased taxpayers

Once the declaration of the deceased person has been submitted for the refund to be made to the successors, they must submit, online or in a personal registry, a request for payment of refund to heirs (they can use Form H-100 for this purpose) which will be accompanied by the following documentation, depending on the amount of the refund:

  1. If the refund is less than 2,000 euros:

    1. Death certificate.

    2. Family book or electronic record proving family status.

    3. Certificate of Registration of Last Wills.

    4. Will or Notarial Deed of Declaration of Heirs.

    5. In the event that there are several heirs and you wish the refund amount to be paid to one of them, written and signed authorization, accompanied by a photocopy of the ID of all the heirs.

    6. Bank certificate of account ownership in the name of the heir(s), if applicable, who has been authorized to collect the refund, or equivalent document.

  2. If the refund is greater than 2,000 euros:

    1. Death certificate.

    2. Family book or electronic record proving family status.

    3. Certificate of Registration of Last Wills.

    4. Will or Notarial Deed of Declaration of Heirs.

    5. Bank certificate of account ownership in the name of the heir(s), if applicable, who has been authorized to collect the refund, or equivalent document.

    6. If there are several heirs and you want the refund amount to be paid to one of them, a power of attorney authorizing them to collect the refund.

    7. Proof of having declared the amount of the refund in the Inheritance and Gift Tax.

The refund is made by bank transfer to the account that, being the property of the taxpayer, he/she has indicated in the aforementioned document.