Once the deadline for verifying and claiming tax deductions has passed, the submission of the annual IRS declaration begins on April 1st, which continues until June 30th.
The deadline for taxpayers to consult the amounts of IRS tax deductions calculated by the Tax Authority (AT) and to complain if they disagree with them, starts this Saturday and ends at the end of this month.
After checking and confirming the invoices, the IRS campaign begins today another step in the process of preparing the submission of the annual tax declaration, with the availability of deductions calculated based on invoices with NIF made over the past year.
The values in question – which became visible this Friday – relate to deductions for education and training, health, properties (rent and loans) and homes, general family expenses and expenses in sectors that grant benefits through VAT, whose values can be verified on each taxpayer’s personal website on the Finance Portal (which can be accessed using the digital mobile key or password associated with the NIF).
Until the end of this month it is possible to complain to the AT about the amounts of deductions that may not be in accordance with those indicated by the invoices ‘collected’ throughout 2023 in relation to general family expenses and deduction due to invoice requirements in restaurants, hairdressers , workshops, veterinarians, gyms or public transport tickets.
Regarding IRS deductions for expenses with health, education, housing or homes, taxpayers can refuse the amounts calculated by the AT, choosing to indicate what they consider to be correct, by completing table 6 C1 of annex H of model 3 of the IRS declaration.
If this is the option, there are two consequences: on the one hand, the taxpayer will no longer be able to use the automatic IRS (if it were covered), on the other hand, he will have to keep the invoices that supported his refusal to accept the calculated amounts for four years. by AT.
Once the deadline for verifying and claiming tax deductions has passed, the submission of the annual IRS declaration begins on April 1st, which continues until June 30th.
In the information available on the Finance Portal, AT states that taxpayers who complain about invoices/general expenses before submitting the annual IRS declaration must take into account “that the complaint does not suspend the deadlines set for submitting the declaratory obligation or to settle and pay the tax assessed.”
Until March 31st, it is also possible to inform AT which entity you intend to allocate a part of the IRS or VAT to.
Tags: Deadline checking deductions IRS complaining case noncompliance starts today
