BarcelonaThere are taxpayers who at this point, once the year in which the 2024 income tax return (IRPF) was submitted, has not yet received the refund they requested. In fact, it is money paid in excess to the Tax Agency and for which it does not pay interest.
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Although the Treasury has shortened the terms of refunds, which in some cases are made in a matter of days, at the beginning of the year there are still 388,899 taxpayers who have not received them, and they represent 2.6% of the total. Each year there is a similar proportion of outstanding returns, and it corresponds to those that the Tax Agency looks at more carefully.
In total, 13.094 million refunds have been made to 15.6 million taxpayers, which represent 97.4% of the total, and 95.5% of the requested amounts have been paid, which is 15,611.6 million euros. In the 2024 personal income tax campaign, 24.7 million returns were submitted, of which 15.9 million were entitled to a refund.
The most common reason why the return has not yet been made is that it may be undergoing a particular check or review. In the case of the self-employed who present the income tax return, the Tax Agency goes into more in-depth matters and tends to analyze possible irregularities in the communication of income or expenses or make checks when these expenses do not correspond to the corresponding professional activity. There may also be incorrect data, errors, income that does not correspond to the data held by the Treasury or expenses that have not been reflected.
Sis mesos
Those affected can check the status of the refund request on the website of the Tax Agency, which requires a digital certificate, or use the Cl@ve PIN system, which grants temporary access, or use the reference number of the corresponding declaration. The Treasury has six months from the end of the campaign to make the refunds, that is, until January 1 of the following year. Only if the delay is attributable to the administration, the taxpayer has the right to charge late interest, currently at 4.0625%, which is calculated automatically, although it is advisable to review them.
It should be borne in mind that these interests on the outstanding amount from 2023 must be declared as patrimonial gain to the personal income tax, after a change of judgment by the Supreme Court through judgment 24/2023, of January 13.
