Tax returned on average EUR 980 to those who had refunded IRS

O average value of repayments is 980 euros, according to a calculation of Lusa made from statistics shared by the Ministry of Tax and Customs Authority (AT).

Official source of the Ministry of Finance said that until 31 August – the deadline for AT to pay the repayments of IRS declarations submitted within the deadline – the tax “told 6,505 million declarations, plus 171 thousand more than in the previous year’s campaign”.

Of this universe, “2,713 million gave rise to repayments of EUR 2,660 million overall”.

“ In view of the previous marketing year, there was an increase of 92.128 in the number of returns with reimbursement (+3.5%) and 210 million in the amount of repayments (+8.6)”, the Finances were located.

By 31 August, “over 2.557 million repayments had already been paid totalling EUR 2,590 million”.

Refunds must be processed by 31 August, but only for declarations submitted to the Finance Portal within the regular deadline from 1 April to 30 June, with different deadlines for other situations, including when a declaration is sent after that time.

According to Finance, “the overall average repayment period through the IRS Automatic, it was in the 11.96 days”.

With regard to the declarations made by the normal route (without the Automatic IRS), Finance does not say what the average repayment time is, which makes it impossible to make known the overall average deadline of returns for all returns with reimbursement.

The final calculation of the IRS results in one of three situations: a refund for the taxpayer, a levy for the State or nothing to be delivered or received.

In addition to repayments, the tax office issued 1,727 million billing notes, which the Finances claim to be identical to that of 2025. These cases correspond to situations where taxpayers are called to deliver to the State taxed missing, because the final calculation of the IRS so dictated.

When there is a refund, it means that the amount of IRS that was on the side of the State – delivered by a taxpayer over the past year through withholdings at source – was higher than the value of the actual tax, the percentage resulting from the final calculation on all annual incomes, from 1 January to 31 December 2025.

Refunds are paid by AT to the bank account indicated by taxpayers (for IBAN confirmed at the time of delivery of the declaration or associated with the tax database).

If a person has not communicated a valid or effective IBAN, “refund will be issued by cheque to the taxpayer’s address” which is registered on the central basis of the tax, it is read on the Questions and Answers page of the Finance Portal.

Where a taxpayer receives a refund of less than EUR 10, the amount shall not be refunded, in accordance with the rule laid down in Article 95 of the IRS Code.

The law also provides for a taxpayer to be remunerated if, at the time of the final calculation of the IRS, the AT finds that during the year the value of the tax withheld at source or paid on account has been “superior than due”.

In such cases, citizens “are entitled to a remuneration on the difference, which corresponds to 72% of the reference rate Euribor at 12 months, on 31 December of the year in which the retentions at source or payments on account are made”, provides for Article 102a of the IRS Code.