Not all taxpayers who deliver the IRS statement and see positive balance effectively receive a refund.
The explanation is in the fiscal law, which establishes minimum limits below which the Tax and Customs Authority (AT) does not return values, even when the final determination is favorable to the taxpayer.
According to information released by the OT, for the purposes of IRS, the State only refers when the amount to be returned is equal to or greater than 10 euros.
Lower amounts are retained without any payment or notification. The rule also applies to the Municipal Tax on the Onnerous Transmissions of Real Estate (IMT).
What if it is the taxpayer to owe the state?
The legislation also establishes minimum limits for collection purposes. In the case of the IRS, there is only place to issue a billing note if the missing amount is equal to or greater than 25 euros. This rule also applies to IRC and VAT.
For other taxes, such as IMI, IUC, Seal Tax or IMT (in cases without additional settlement), the minimum collection limit goes down to 10 euros. In the case of ISV (vehicle tax), the minimum reimbursement amount is higher: 30 euros.
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An administrative efficiency criterion
The existence of these minimum ceilings aims to ensure that the OT’s operating costs do not exceed their own or returned amounts. The issuance of a settlement or reimbursement note implies administrative costs that, in certain cases, would exceed the amount determined.
In some special consumer taxes (IEC), as in certain alcoholic beverages for their own and non -commercial consumption, there are also boundaries until no charge is made, namely when the annual volume does not exceed 30 liters per producer.
Rule applies every year
These minimum limits are included in the rules of and are applied annually, without the need for communication to the taxpayer.
They are a way to standardize the treatment of residual values, reducing administrative processes with negligible financial impact.
The measure may, however, generate confusion among taxpayers waiting for the reimbursement to arrive without knowing that the calculated value was below the legal threshold for return.
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