If you are included by the Automatic IRS, when you access the Finance Portal to submit your declaration you will find a document already pre-filled by the Tax Authority (AT).
This declaration is made according to personal data and elements collected by the Tax Office. However, what happens if I do not confirm it?
The automatic declaration of income becomes effective on the date you confirm your details, which must take place between April 1st and June 30th.
The IRS clarifies, according to an information leaflet on the Automatic IRS, that "if you do not do so, after this deadline, the AT will automatically convert it into a definitive declaration.
In other words, if you do not confirm the provisional tax return on time, nor submit a model 3 tax return via the Internet, and you are not exempt from this submission, the following will be validated at the end of June:
- The provisional declaration is converted into a definitive declaration and as filed by the taxpayer for all purposes;
- Married or cohabiting taxpayers will be taxed under the separate taxation regime;
- The provisional assessment will be converted into a definitive assessment, with no need for a prior hearing of the taxpayer;
- The taxpayer's personal web page will make available on the Finance portal the information that served as the basis for that assessment.
The AT also explains that "taxpayers in this situation may also submit a replacement declaration within 30 days after the tax assessment, without any penalty.