Nearly 8,000 people in the province of Girona were still awaiting their income tax refund as of December 30, according to the latest data published by the State Tax Administration Agency. This figure represents 3.5% of the total taxpayers in the province, one of the highest percentages in the entire country.
Pending Reviews and Procedures in Girona
The main reason these taxpayers have not yet received the payment is that their declarations are under review. Economist Antonio Pérez Rovira explains that the process slows down when the Tax Agency detects any discrepancy between the data it possesses and that provided by the citizen.
"If the declaration passes all the Tax Agency's automated filters, the refund is almost immediate. The problem arises when the Treasury detects any discrepancy between the data it has and what the taxpayer has declared" - Antonio Pérez Rovira, economist
When this happens, the file is passed to an official who can request additional documentation. This procedure grants the administration an additional six-month period to make the payment, provided that the taxpayer is ultimately entitled to the refund.
Interests and Rights of Those Affected
In theory, since January 1st, affected taxpayers would be entitled to collect interest for the delay. The Tax Agency has up to four years to review the declaration before it expires
The Treasury receives information from very diverse sources, from companies that pay salaries to banks or utility companies. Discrepancies usually arise when there are undeclared income, omitted subsidies, or sales of rented properties where depreciations declared as expenses have not been deducted
"The most common situation is undeclared income, for example, when someone has been paid by several companies. It also often happens with unallocated subsidies. And another case we are seeing is when someone sells a property they had rented out and does not deduct the depreciation they declared as an expense" - Antonio Pérez Rovira, economist
Controls and possible future requirements
The Tax Agency conducts periodic verification campaigns following criteria set annually within the plan to combat tax fraud. Even when a taxpayer has already received their refund, they may receive a request later if their tax return fits any of the analyzed patterns.
3.5% of Girona taxpayers are still awaiting their refund. Manual review can extend the process by up to six more months. Since January 1st, those affected would be entitled to interest. The Tax Agency has up to four years to review each declaration.