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These forms are intended to prove the conditions for total or partial refund of tax withheld, both for Personal Income Tax (IRS) and Corporate Income Tax (IRC).

The modification of these forms was intended to facilitate the total or partial refund of the tax that has been withheld at source for not having been provided proof of exemption within the required deadlines and conditions. Therefore, the forms now include a field to indicate the bank account to which the refund should be reimbursed.

We recall that, as a general rule, the taxpayer (beneficiary) shall present to the debtor of the income the form (model 21-RFI) until the deadline set for delivering the tax to the State, without the need for certification by the tax authorities of its State of residence (i.e. by the 20th day of the following month in which the withholding tax is due). Also, this form must be accompanied by a document certifying the income beneficiary's residence in the period concerned, as well as confirming that he is also subject to income tax in that State during the same period.

Otherwise, the refund of the tax withheld for non-compliance with the procedure described above must be requested within two years counted from the end of the year in which the taxable event occurred, by submitting the corresponding form (model 22-RFI, 23-RFI or 24-RFI), also accompanied by said tax residence certificate issued on the same terms as above.