The IRS filing campaign is underway until the end of June and many taxpayers are covered by Automatic IRS - the automatic income declaration pre-filled by the Tax Authority. But what happens if you don't go to the Finance Portal to verify and confirm that declaration?
The consequences of not acting
According to the Tax and Customs Authority (AT), if you don't confirm the provisional declaration within the deadline and don't submit the model 3 declaration, the following happens automatically at the end of June:
1. Automatic conversion
The provisional declaration becomes a definitive declaration, considered as submitted by the taxpayer for all purposes.
2. Separate taxation for married couples
Married taxpayers or those in civil partnerships will automatically be taxed under the separate taxation regime.
3. Definitive settlement without benefits
The provisional settlement - without the Youth IRS regime and without tax allocation - becomes definitive, without the right to prior hearing.
4. Elements available on the portal
The elements that served as the basis for the settlement are available on your personal page on the Finance Portal.
There's still room to correct: even if the declaration becomes definitive, you can submit a replacement declaration within 30 days of the settlement, without any penalty.
When should you submit model 3 instead of Automatic IRS?
Automatic IRS doesn't always reflect each taxpayer's fiscal reality. The AT recommends submitting model 3 in the following cases:
- Your tax situation doesn't match the data in the automatic declaration - for example, the composition of the household.
- If you confirm the automatic declaration by mistake, you should submit a model 3 marking the "Replacement Declaration" field in box 10 of the Cover.
What is Automatic IRS and how does it work?
Automatic IRS is a provisional declaration pre-filled by the Tax Authority based on income and expenses reported by third parties, and the composition of the household. This is determined by the following order of priority:
- Household updated as of December 31, reported on the Finance Portal by the end of February of the following year;
- Composition declared in the previous year;
- Marital status "unmarried" or "civil partnership" and without dependents.
This year, Automatic IRS is expected to cover around two million declarations, including for the first time more than 200,000 young people covered by Youth IRS.
How to access Automatic IRS
Go to the Finance Portal and navigate to IRS > Automatic IRS. If you don't meet the conditions for Automatic IRS, a message will appear indicating that you should submit the model 3 declaration under general terms - with the option of pre-filling with AT data.
