Taxpayers can now consult the deductions to the collection determined by the Tax and Customs Authority (AT) for the 2025 IRS. The information is available on the finance portal and allows you to verify the calculated values based on invoices associated with the Fiscal Identification Number (NIF) during the previous year.
If omissions or errors are detected, it is possible to file a complaint until the day March 31.
Consultation of deductions and verification of expenses
Consultation of deductions is an essential step in preparing the annual IRS statement, whose delivery period takes place April 1 and June 30.
Available values include expenses in the following categories:
- EDUCATION AND TRAINING;
- Health;
- Property (Housing and Housing Credit);
- Homes;
- Family General Expenses;
- Sectors with VAT benefitsuch as restoration, public transport, gyms, newspapers and magazines (including digital signatures), hairdressers, workshops and veterinary expenses.
If the taxpayer finds incorrect amounts or missing expenses, he may submit a complaint with the OT, but only to the Family General Expenses and for the categories that benefit from Deduction of VAT.
How does VAT deduction work?
VAT deduction varies depending on the expense category:
- 100% do IVA – Public transport (tickets and passes).
- 35% do IVA – Veterinary clinics.
- 15% do IVA – Restoration and hospitality.
- 5% do IVA – Hairdressers and gyms.
It is important to verify that invoices are classified correctly as errors in the economic activity of the broadcaster can lead to incorrect deductions.
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POSSIBILITY OF CORRECTION IN IRS DELIVERY
If the taxpayer disagrees with the values presented by the OT in relation to health, education, housing or homes expensesyou can choose to Do not accept the pre-calculated amounts and indicate the correct values in the Annex h of the Declaration Model 3.
When choosing this option, there are two implications to consider:
-The automatic IRS is no longer availableif the taxpayer was covered by this modality.
-It is mandatory to keep all invoices for four yearsas a way to prove the declared amounts if they are the target of supervision.
IRS consignment and IVA benefit
Until March 31taxpayers may also indicate the entity to which they intend to consign 0,5% do IRS or the benefit of VAT accumulated throughout the year.
This choice can be made on the Finance Portal and has no cost to the taxpayer, as it does not change the amount payable or receiving in IRS.
Deadlines to take into account
- March 16 – Provision of deductions to collection on the Finance Portal.
- March 31 – deadline to submit complaints about general deductions and VAT.
- April 1 to June 30 – Delivery of the Annual IRS Declaration.
Em 2024were submitted 6.64 million IRS statementsincluding substitutions, which reinforces the importance of verifying the amounts calculated by the values to avoid errors and maximize tax deductions.
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