How can
we help you?

The result of the income tax return can be:

• To pay: If your income exceeds your expenses and deductions, the tax authorities will ask you to pay the difference.
• To be returned: If you have paid more taxes than you owe (due to withholdings or payments on account), the Tax Office will refund the excess.
• Zero result: When your income and expenses balance out, or deductions and advance payments equal your tax liability, the return generates neither payment nor refund.

Important for self-employed workers: If during the year your expenses related to your professional activity exceed your income, you can carry forward this excess spending to subsequent years. This means that the Tax Agency allows you to apply a percentage of those unused expenses each year until they are fully offset, thus reducing your taxable income and, consequently, your future payments.

In summary:

• To be paid: If your income exceeds your expenses and deductions, the Tax Agency will require you to pay the difference.
• Refund: If you have paid more taxes than you owe (through withholdings or advance payments), the Tax Agency will refund the excess.
• Zero: When your income and expenses balance out, or deductions and advance payments equal your tax liability, the return results in neither a payment nor a refund.