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Index of Model 100. Personal Income Tax Return 2018

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9.8.2.2.46. Special regime "75th anniversary of the Diplomatic School"
10.7.6. For amounts donated for international development cooperation and entities for the fight against poverty, social exclusion and help for people with disabilities.
10.5.12. For works to adapt the habitual residence due to disability
10.4.15. For expenses related to descendants or foster children under 6 years of age
7.3.3.9. Income from life insurance, deposits and financial contracts that implement long-term savings plans
8.2.6.2.4.5. Cost price
8.2.6.5.1. Special regime for non-resident entities
8.10. Differential rate and result of the declaration
Flight staff of airlines
10.5.7. By birth or adoption of children
8.2.4.3. Special rule: Transmission of assets that have enjoyed freedom of amortization
3.5. Regulations
7.3.2. Gross income from movable capital
9.8.2. General scheme
8.2.6.1.2. Prizes obtained by participating in contests or random combinations for advertising purposes
9.8.2.2.51. Special regime "Hernandian Year 2017"
7.1.3. Allocation of amounts to activities of general interest considered to be of social interest
8.4.2.5. Dependency insurance
10.15.4. For large or single-parent family
8.2.6.2.5. Capital gains and losses arising from the transfer of assets from previous years (to be included in the taxable savings base)
9.8.4.1. Outstanding balances from previous years
9.2. Deduction for investment in companies of new or recent creation
3.3.9. Special forms of payment
8.1.1.1. Entities in the income allocation system
8.5.3.1. Guardianship and foster care of minors
10.2. Aragon
8.1.3.1.1. Imputation of income
9.8.2.2.17. Special regime "Malaga innovative culture decade plan 2025"
9.9.2.2.2. For expenses and investments in research and development activities and technological innovation
Patronage incentives: collaboration agreements in activities of general interest
10.13.5. For investment in domestic water-saving devices
8.1.3.1.3. Deduction for international double taxation (international tax transparency scheme)
9.8.2.2. Deductions for the 2018 financial year
8.9.9. Deduction for non legally separated spouse with disabilities
10.5.16. For donations to non-profit organizations
7.5.4.2. Activity key
8.2. Capital gains and losses
8.12.1.2. How to submit a complementary tax return for 2018
8.2.3.5. Separation of partners and dissolution of companies
8.6.4. Taxation of the taxable base of savings
7.4.4.18. Girona
10.15.16. For donations with ecological purposes
10.1.10. For domestic help
7.2.9. Additional data
7.5.1.3. Temporary attribution
7.4.4.34. Pontevedra
3.5.1. National regulations
10.14.5. For investment in rehabilitation of the habitual residence of people with disabilities
9.8.2.2.6. For job creation
9.4. Deductions for donations and other contributions
8.4.1. Reduction for joint tax payment
9.8.2.2.43. Special regime "Reading Promotion Plan (2017-2020)"
8.1.3.2. Completion
10.15.17. For donations of goods that are part of the Valencian cultural heritage
8.9.3. Deduction due to international double taxation
10.8.6. For renting a habitual residence for taxpayers under 36 years of age
5.3. Ascendants over 65 years old or disabled
3.3.12. Identification labels
9.9.2.2.23. Special regime “"Ibero-American Forum of Cities"”
6. Incorporation of tax data
Repairs and upkeep
7.2. Personal work earnings
8.1.3.2.3. Imputation of positive income
3.3.7. Payment by direct debit
10.5.20. For energy rehabilitation works and home renovation
10.5.18. For fostering minors
10.8.19. Due to Social Security contributions for domestic employees
10.7.9. For expenses in the purchase of textbooks and language teaching
7.5.4.8. General reduction
10.7.12. For renting a habitual residence for taxpayers under 36 years of age
10.15.19. For amounts allocated by their owners to the conservation, repair and restoration of assets that are part of the Valencian cultural heritage
10.1.1. For taxpayers receiving family aid
7.3.3.11 Reduction applicable to income derived from certain insurance contracts
10.3.6. For donation of rural properties in favor of the Principality of Asturias
Cases in which there is no capital gain or loss
7.5.4.7. Corrective indices
8.9.4. Withholdings and other payments on account
10.11.6. For rental of main residence
10.4.7. For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage
10.7.2. Due to taxpayer disability
10.3.12. For certification of sustainable forest management
9.8.2.2.59. Special regime "The Transition: 40 years of freedom"
10.3.5. For renting a habitual residence
10.14.9. For each child aged 0 to 3 years, residence in small municipalities
9.8.2.2.57. Special regime "2019 Junior World Handball Championship"
9.8.2.2.74 Special Regime "Camino de la Cruz de Caravaca"
10.9.8. By donations to certain entities for the benefit of the environment, the conservation of natural heritage and the custody of the territory
10.6.7. For investment in the acquisition of shares or interests in new or recently created entities
9.9.2.2.31.Special regime “2020 Plan to Support Grassroots Sport”
13. Additional information Annex C3
8.2.3.9. Exchange of goods or rights
7.5.3.7. Minority due to investment incentives
9.8.2.2.32.Special regime "5th centenary of Magellan and Elcano's world voyage"
7.4.4.16. Coruña, A
8.2.2.2. Transitional regime for profits derived from non-affected elements acquired before 31-12-94
8.2.6.5.2. Completion of G5
8.1.4.2.2. Imputation of income
8.9. Net share and share resulting from self-assessment
9.8.2.2.30. Special regime "Madrid Horse Week 17-19"
10.15.26 For donations or transfers of use or loan for other purposes
10.14.11. For the acquisition of new electric vehicles
10.2.15. For birth or adoption of the first and/or second child in towns with less than 10,000 inhabitants
10.3.7. For international adoption of minors
7.4.4.28 Malaga
Special rules
10.10.3. For the care of family members with disabilities
10.5.17. for educational study expenses
9.8.4.2. Deductions for the 2018 financial year
7.5.3.14. 30% reduction
10.9.6. For taxpayers who become widowed
9.4.3. Membership fees and contributions to political parties, federations, coalitions or electoral groups
10.5. Canary Islands
3.5.2. Other standards cited
10.7.4. For taxpayers over 75 years of age
7.4.4.33. Las Palmas
Other tax-deductible concepts. Losses due to impairment of the value of assets. Deductible amounts.
9.8.2.2.71 Special Regime "Transfer of the Image of Our Lady of Rocio"
10.8.4. For amounts donated to promote research, development and innovation
5.2.1. Children who are members of the family unit and have received income
8.2.3.2. Shares and interests not admitted to trading on official markets
10.8.2. For the acquisition of housing by young people in rural areas
9.8.2.2.76 Special regime "750th Anniversary of the Raya through Ayamonte"
Wages and salaries
7.3.3.4. Income derived from the transfer or amortization of treasury bills
8.2.6.2.2. Capital gains and losses arising from shares admitted to trading on official markets
3.3.3. Place of presentation and entry
9.8.2.2.77 Special Regime "Automobile Barcelona 2019"
9.9.2.2.28. Special regime “2018 European Water Polo Championships
7.4.4.3. Almería
Cases in which there is no alteration of assets
7.4.4.43. Toledo
10.12.4. For unpaid care of people over 65 years of age and/or with disabilities
7.5.4.1. Scope
10.5.8. For taxpayers with disabilities and those over 65 years of age
7.4. Income from real estate
3.1.2.2. Exemption from certain literary, artistic and scientific prizes
10.3.11. For foster care of minors
9.8.2.2.21.Special regime "Centenary of the Birth of Camilo José Cela"
10.2.1. For the birth or adoption of the third or subsequent child
3.3.5. Payment in instalments
10.14.13. For Internet access for emancipated youth.
10.14.6. For the acquisition of a primary residence in small municipalities
7.2.3. Estimated income and related transactions
8.2.6.1.1. Prizes obtained by participating in games, contests, raffles or random combinations without advertising purposes
10.15.6. By reconciling work with family life
7.4.4.46. Zamora
8.9.5. Deduction for maternity
9.7 Family unit deduction Member States of the European Union
8.1.5.Imputation of income from participation in collective investment institutions established in tax havens
8.4.4. Contributions to social security systems established for the benefit of people with disabilities
Repayments
7.5.3.12. Extraordinary expenses due to exceptional circumstances
7.4.4.13. Castellón
Social Security paid by the company (including the contributions of the holder)
8.5.5. Allowance for disability
10.1.8. For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age
7.4.4.30. Murcia
10. Completion of Personal Income Tax. Annex B1 - B2 - B3 - B4 - B5-B6. Autonomous community deductions
9.1.1.2. Principal Residence item
10.15.23. For the purchase of school supplies
8.2.1.3. Temporary attribution
3.3. Declaration for personal income tax
9.8.2.2.52. Special regime "Milliarium Montserrat Decade Plan"
7.4.4.31. Ourense
10.11. Galicia
9.8. Deductions for incentives and stimuli to business investment
10.10.8. For daycare expenses for children under 4 years old
10.7.8. For donations with the purpose of scientific research and development and business innovation
9.9.2.2.22. Special regime “20th Anniversary of the Reopening of the Gran Teatro del Liceu in Barcelona and the bicentennial of the creation of the Societat d¨Accionistes”
7.1.2. Tax allocation to the Catholic Church
3.5.3. Autonomous regulations
10.2.10. For the purchase of textbooks and school supplies
10.6. Cantabria
5. Personal and family details
10.15.3. For birth or adoption of children with disabilities
10.15.9. Due to the performance by one of the spouses of the family unit of unpaid work at home
10.15.24. For conservation and improvement works in the habitual residence
10.5.23 For leasing of habitual residence linked to certain
Losses due to debtor insolvency
8.2.6.5. Section G5: reinvestment exemption: transfer of habitual residence
5.2. Children and other descendants
10.15.5. For the amounts allocated to non-occasional custody in nurseries and early childhood education centers of children or permanent foster children under three years of age
9.8.2.2.75 Special Regime "XXV Anniversary of the declaration by UNESCO"
8.2.6.2.3. Capital gains and losses arising from the transfer of securities received through repurchase and subscription or exchange operations of subordinated debt securities or preferred shares
8.2.4.1. General rules
7.4.4.19. Granada
7.4.4.22. Huesca
8.2.6.2.4.6. Other capital gains (to be included in the Savings Tax Base)
10.9.1. By birth or adoption of a child
9,8,3. Deduction for investment in new elements of tangible fixed assets or real estate investments related to economic activities
8.1.1.4. Completion
10.1.12. For taxpayers with disabled spouses or common-law partners
7.5.3.6. Reduction due to employment incentives
10.2.4. For the care of dependent people
10.8.16. For multiple births or simultaneous adoptions that occurred in 2016 and/or 2017
9.8.2.2.53. Special regime "1st centenary of Ordesa National Park"
12.2. Unreduced excess of contributions to social security systems
10.8.1. For taxpayers affected by disability
10.4.9 For declarants with physical, mental or sensory disabilities or with descendants with this condition
10.13.2. For donations for the protection of cultural heritage
9.8.2.2.68 Special Regime "Inclusive Sport"
10.5.5. For moving the habitual residence to another island of the archipelago to carry out an activity as an employee or an economic activity
8.1.3. Imputations of positive income in the international tax transparency regime
10.7. Castile la Mancha
9.3. Deduction for renting a habitual residence (applicable only for lease contracts signed before 1 January 2015, if the taxable base is less than 24,107.20 euros per year)
7.5.3.10. Reduction for economic activities carried out in the municipality of Lorca
10.9.4. For rental of main residence
3.2.1. Family unit
7.2.2.1. Exclusions
8.12.1.2.4. Tax rate
3.3.8. Cash payment
7.3.1. Individualization and attribution of income
7.4.4.39. Sevilla
9.8.2.2.19. Special regime "Twenty-Fifth Anniversary"
10.8.18. For adoption expenses
10.3.4. For investment in habitual residence that is considered protected
9.1.1.3. Housing rehabilitation concept
12.1. Negative pending capital gains
8.3. General tax base and savings tax base
13.2. Negative general taxable bases pending offset
8.7. General deductions from the total fee
7.5.1.4. Accounting and Registration Obligations
7.4.4.44. Valencia
7.2.1.2. Diets and travel expenses
8.1.3.1.2. Income subject to imputation
9.9.2.2.17. Special regime ”4th centenary of the death of Miguel de Cervantes”
7.3.3.5. Income derived from the transfer, amortization or reimbursement of other financial assets
8.4.2.2. Mutual provident societies:
9.8.2.2.5. For job creation for workers with disabilities
10.7.10. For unpaid foster care of minors
10.1.6. For adoption of children in the international sphere
9.1. Deduction for investment in habitual residence (transitional regime)
7.5. Earnings from economic activities
9.8.2.2.36. Special regime "IV Centenary of the birth of Murillo"
7.4.4.42. Teruel
Transfer of the workplace
8.9.8. Deduction for ascendants caring for persons with disabilities
8.4.6. Reductions for contributions to protected assets of disabled persons
10.11.8. For investment in the acquisition of shares or equity interests in new or recently created entities
8.2.4.2. Special rule for taxi activity in objective estimation
9.9.2.2.43. Special regime "25th anniversary of the UNESCO declaration of Mérida"
10.2.3. For international adoption of children
8.5.1. Personal and family tax-free threshold
Life annuities
10.8.9. Deduction for the promotion of entrepreneurship
7.4.4.47. Zaragoza
10.2.5. For donations for ecological purposes and for scientific and technical research and development
8.6.1.2. Full regional quota
6.2 Keys
9.8.2.2.40. Special regime "XXX of the Toledo Heritage declaration"
9.8.2.2.13. Special regime "Women's hockey world league"
8.11. 2018 IRPF amount corresponding to the autonomous community of residence
10.6.4. For housing improvement works
10.13.3. For daycare expenses for children under 3 years old
10.8.2.1. Towns with more than 10,000 inhabitants, or with more than 3,000 inhabitants, located less than 30 km from the provincial capital
7.4.6. Return on real estate property
10.7.3. Due to disability of ascendants or descendants
10.2.12. For renting social housing (lessor's deduction)
10.11.15. for certain fire subsidies from October 2017
7.1. Identification details
9.8.2.2.41. Special regime "VII cent. "Archive of the Crown of Aragon"
9.8.2.2.37. Special Regime "Numancia 2017"
7.3.3.1. Interest on accounts and deposits and financial assets in general
8.12.1.2.3. Fractionation in the event of death and loss of residence in Spain
10.1.9. For assistance to people with disabilities
7.3.3.2. Interest on financial assets with the right to bonus
7.5.3.2. Classification in the IAE
8.1.1. Special regime for the attribution of income
8.12.1. Supplementary declaration: errors or omissions to the detriment of the Public Treasury
10.11.4. For taxpayers with disabilities aged 65 or over, who require assistance from third parties
7.4.6.4. Reduction for housing rentals
8.1.3.1.4. Other issues
10.8.8. For the purchase of new construction property for primary residence
3.1.3. Other income not subject to tax
12.3. Unreduced excess of business contributions
Temporary income
8.2.3.11. Transfer of assets in exchange for a temporary or lifelong income
7.5.3.11. Reduction for taxpayers with non-exempt income of less than 12,000 euros
8.2.6.2.4.3.1. Listed shares: value for the purposes of the 2005 Wealth Tax
7.3. Income from movable capital
9.8.4.3. Fixed asset acquisitions (25% deduction)
7.4.4.7. Balearic Islands
7.5.4.11. 30% reduction
10.3.1. For unpaid care of people over 65 years of age
10.12.8. By investment in the acquisition of shares and social participations of new or recently created entities
7.2.5. Net labor performance: deductible expenses
8.12.2. Errors or omissions to the detriment of the taxpayer
10.1.2. For beneficiaries of protected housing aid
9.8.1. General conditions and requirements for application
7.4.4.2. Alicante
10.4.1. For certain investments to improve the sustainability of the habitual residence
Redemption of temporary and life annuities
8.2.3.12. Transfer or extinction of real rights of enjoyment or use of real estate
8.3.2. Offsetting negative items in the general tax base
8.6.1. Taxation of the general taxable base
3.3.11. Who should sign the declaration
10.14.3. For amounts invested in the acquisition or construction of habitual housing for young people
10.11.3.For the care of minor children
7.5.3. Objective estimation regime (except agricultural, livestock and forestry activities)
8.4.7. Spousal pensions and alimony payments
3.2.2. Option for joint taxation
3.1.4. Tax period and tax accrual
9.1.2. Construction or extension of habitual residence
Capital reduction
10.15.1. By birth, adoption or foster care
10.14.7. For expenses in schools and childcare centres
9.8.2.2.66 Special Regime "Jacobean Holy Year 2021"
7.4.6.3. Deductible expenses
7.5.2.6. Reduction for taxpayers with non-exempt income of less than 12,000 euros
8.3.3. Savings tax base
7.4.5. Rights to use real estate in turn
8.5.2. Taxpayer tax-free threshold
10.14.4. For the acquisition or rehabilitation of a second home in a rural area
10.12.9. To promote self-employment of young people under thirty-five years of age
10.3.14. For the purchase of textbooks and school supplies
Health insurance
10.8.17. For paternity
10.12.2. For international adoption of children
10.15. Community of Valencia
9.8.2.2.67 Special regime "VII anniversary of the Burgos Cathedral"
8.4.2. Reductions for contributions to social security systems. General scheme
11.3. Reinvestment exemption for newly created or recently created entities
10.15.25. For donations of monetary amounts relating to other cultural purposes
7.4.4.38. Segovia
Mobile or itinerant work centers
10.3.9. For large families
10.15.15. For amounts allocated to investments for the use of renewable energy sources in the habitual residence
7.4.4.6. Badajoz
9.8.2.2.3. For investment of profits
8.2.6.1.3. Other capital gains and losses not arising from the transfer of assets
8.2.6.4. Section G4: Capital gains from change of residence outside Spanish territory
9.8.2.2.35. Special regime "250th Anniversary of the 1767 Population Charter"
8.4.2.1. Pension plans
10.1.5. For investment in the acquisition of shares and corporate interests as a result of agreements to establish companies or increase capital in commercial companies
10.5.1. For donations with ecological purposes
9.6. Deductions for income obtained in Ceuta or Melilla
10.1. Andalucía
8.2.6.2.4.3. Transfer value: unaffected elements
10.13.1. For investment in habitual housing by young people aged 35 or under (including the transitional regime)
7.5.4.3. Information regarding the activity
Patronage incentives: expenses on activities of general interest
10.7.1. By birth or adoption of children
4.1. Type of data capture
10.4.12. For leasing of properties intended for housing
9.1.1.1. Autonomous Community of Catalonia
10.8.12. For large family
10.7.7. For large family
7.4.4.37. Santa Cruz de Tenerife
10.11.10. For investment in shares of entities listed in the expansion companies segment of the Alternative Stock Market
8.2.3.3. Shares and units of collective investment institutions
10.3.13. For expenses of descendants in centers from 0 to 3 years
7.2.2. Income in kind
4.2. Completion of data from the individual declaration of each taxpayer
10.4.5. Through donations, transfers of use or loan contracts and business collaboration agreements
10.4.13. For renting a home due to temporary relocation
8.1.2. Charges against economic interest groups and temporary business associations
8.2.6.2.4.2. Dates of transmission and acquisition
7.4.4.10. Cáceres
7.4.4.26. Lugo
9.9.2.2.32. Special regime “Obesity Prevention. Brighten up your life”
10.2.9. For the acquisition or rehabilitation of housing in rural or similar areas
3.3.10. Documentation to be included in the envelope
7.3.3.3. Dividends and other income derived from participation in the equity of entities
8.1. Special procedures
Custody expenses in daycare or early childhood education centers
7.5.2.7. Reduction for starting an economic activity
8.1.4. Imputations of income from transfer of image rights
10.15.21. For taxpayers with two or more descendants
10.10.1. For acquisition or rehabilitation of habitual residence for young people and for victims of terrorism
8.12. Regularization of previous declarations
10.5.21. For illness expenses
10.4.11 To pursue higher education studies outside the island of habitual residence.
9.8.2.1. Outstanding balances from previous years
Other staff expenses
8.4.9. Determination of the taxable base of savings
9.8.2.2.55. Special regime "50th edition of the International Jazz Festival"
11.5. Negative balances of capital gains and losses
9.9.2.2.35. Special regime for athletes preparing for Tokyo 2020
10.3.10. For single-parent families
9.8.2.2.45. Special regime "40th anniversary of Almagro Theatre Festival"
7.4.4.23. Jaén
8.1.4.1. Imputation regime for transfer of image rights
8.6.2. Exempt income except for determining the tax rate
10.5.4. For study expenses
7.4.4.25. Lleida
10.11.5. For expenses directed to the use of new technologies in Galician homes
10.15.28 For investment in self-consumption facilities for electric energy
9.9.2.2.16. Special regime “VIII Anniversary of the University of Salamanca"”
10.2.13. For those over 70 years old
9.9.2.2.44. Special regime "2019 Canoe World Championship"
8.2.3.7. Internal transfer
8.6.1.1. Full state share
10.15.22. For amounts from public aid granted by the Generalitat within the framework of the provisions of Law 6/2009 of June 30, of the Generalitat on maternity protection
Allocations for transportation expenses
3.3.2. Deadline for filing tax returns
7.5.3.9. General reduction
10.2.6. For the acquisition of habitual residence by victims of terrorism
10.13.4. By investment in renewable energy resource facilities
7.5.4.10. Reduction Law 19/1995 (young farmers)
Members of representative institutions
7.4.6.1. Concept and individualization and attribution of income
Operating consumption
10.6.1. For leasing of habitual residence by young people, the elderly and the disabled
9.9.2.2.33. Special regime “75th anniversary of William Martin, the English legacy"
7.3.3. Income from movable capital to be included in the taxable savings base
7.3.3.6. Income derived from life or disability insurance contracts and capitalization operations
8.5. Adaptation of the tax to personal and family circumstances. Personal and family tax-free threshold
7.5.4.9. Extraordinary expenses due to exceptional circumstances
Financial expenses
10.15.27 For amounts allocated to cultural fertilizers
10.8.11. Deductions. Amount generated in 2015, 2016 and 2017 pending application
10.4.6. For investment in the acquisition of shares or interests in new or recently created entities
10.11.9. For investment in the acquisition of shares or equity interests in new or recently created entities and their financing
8.9.6. Family deductions
10.2.2. For the birth or adoption of a child depending on the degree of disability
8.2.2.3. Improvements
8.2.6.4.1. G4 Completion
10.1.11. For workers for legal defense expenses of the employment relationship
10.15.14. For leasing a home for activities in a different municipality
10.10.9. For widowed taxpayers
10.2.8. For investment in the acquisition of shares or equity interests in new or recently created entities
Exemptions
10.10. Extremadura
9.9.2. Completion
9.8.2.2.62. Special regime "World Triathlon Championship"
7.2.7. Temporary attribution
10.4.14. For donations to third sector entities
10.2.16. For daycare expenses for children under 3 years of age.
7.5.3.4. Criterion for the temporary allocation of collections and payments
10.4.4. For donations to certain entities aimed at research, scientific or technological development, or innovation
10.4. Balearic Islands
4. Data Capture
11.1. Interest and repair and maintenance costs
10.11.16 To alleviate the damage caused by the explosion of pyrotechnic material that took place in Tuy during the month of May 2018
8.1.3.2.2. Chosen imputation criterion
8.2.2. General calculation rules
10.14. La Rioja
9,8,4. Special regime for investments in the Canary Islands
5.3.1. Concept of annual income for the purposes of applying personal and family minimums
8.3.4. Offsetting negative items in the savings tax base
10.15.13. For rental of main residence
13.1. Unreduced excess of contributions to professional athletes' mutual fund
10.12.5. For renting a habitual residence
8.2.1.1. Concept of capital gains and losses
10.13.7. For investments made in entities listed on the alternative stock market
9.9.2.2.19. Special regime "Barcelona Equestrian Challenge"”
7.4.4.35. La Rioja
Assumptions that are not computed as capital losses
8.1.1.3. Information obligations of entities in the attribution of income
9.9.2.2. Early investments of future allocations to the reserve for investments in the Canary Islands, made in 2017
8.9.11.1. Completion
10.9.3. For donations to entities that promote scientific research and technological development and innovation
9.8.2.2.38. Special regime "PHotoEspaña. 20th anniversary"
10.6.6. For foster care of minors
7.4.4.21. Huelva
10.5.9. For daycare expenses
7.4.4.24. León
9.1.5. Works and installations to adapt the habitual residence for people with disabilities
8.1.3.2.1. Non-resident entities and participating taxpayers
8.1.4.2.1. Taxpayer, first transferee and employer
8.3.1. General tax base
9.8.2.2.49. Special regime "50th anniversary Sitges Film Festival"
7.2.8. Completion
10.3.8. For multiple births or for two or more adoptions constituted on the same date
8.4.5. Special system of contributions to the social welfare mutual fund for professional athletes
7.5.3.8. Corrective indices
8.4.8. Determination of the general taxable base
9.8.2.2.8. Special regime "200th anniversary of the Teatro Real"
9.8.2.2.64 Special Regime "New Goals"
Members of the jury court
8.9.1. Net share
7.4.6.6.2. Section D: List of urban real estate assets used for economic activities or subject to business leasing
10.10.4. For fostering minors
7.5.4. Agricultural, livestock and forestry activities in objective estimation
10.12.11 For donations to foundations and sports clubs
8.2.3.6. Spin-off, merger or absorption of companies
8.13. Procedure for suspending the payment of tax debt
3.1.2.1. Exempt compensation for dismissal or termination of the worker
12. Further information Annex C2
9.8.2.2.22.Special regime "Caravaca de la Cruz 2017. "Jubilee Year"
Rents and charges
7.4.4.40. Soria
10.1.7. For taxpayers with disabilities
9.8.2.2.28. Special regime for the 25th anniversary of the House of America.
8.1.4.1.2. Other issues
10.1.3. For investment in habitual housing that is considered protected and for young people
8.9.10. Deduction for large families
10.8.7. For investment in environmental facilities and adaptation for people with disabilities in their habitual residence
Provisions
7.4.4.14. Ciudad Real
7.5.1. General issues
11. Additional information Annex C.1
9.8.2.2.73 Special Regime "Neurodegenerative Diseases 2020"
7. Fill in Income Tax return (I)
8.2.6.2.4.1. Type of heritage element
7.4.4.27. Madrid
7.1.4. Date and signature
8.2.3.1. Shares and interests admitted to trading on official markets
10.15.12. For amounts allocated to the acquisition or rehabilitation of habitual housing from public aid
8.12.1.2.1. Supplementary declarations without penalty, interest or surcharge
8.9.7.1. Completion
7.1.1. Additional data on the habitual residence
8.9.5.1. Completion
10.5.19. For single-parent families
8.1.1.2. Calculation of attributed income and payments on account
7.5.2. Direct estimation system. Normal mode and simplified mode
8.2.1.2. Individualization
10.12.7. For families with two or more descendants and low income
10.10.10. For renting a habitual residence for taxpayers under 36 years of age
Deferred integration: Capital losses arising from transfers with repurchase of the transferred asset
10.12.6. For educational expenses
7.5.2.5. Reduction for economically dependent self-employed workers or with only unrelated client
10.8.14. For multiple births or simultaneous adoptions
10.14.10. For children from 0 to 3 years old enrolled in school in any municipality
3.4.2. Request for suspension of admission
7.5.4.6. Amortisation and depreciation
8.2.4. Transfer of asset-related elements subject to tax
10.15.11. For acquisition of habitual residence by people with disabilities
10.5.6. For cash donations to descendants or adopted children under 35 years of age for the acquisition or rehabilitation of their first habitual residence
10.8.10. For investment in rehabilitation of housing intended for rent
10.1.4. For amounts invested in the rental of habitual residence
7.5.1.6. Linked operations
9.9. Special reserve regime for investments in the Canary Islands
Other external services
Total amount of deferred capital corresponding to life insurance to whose performance the 4th DT of the Law is applicable
10.5.24 For leases at socially sustainable prices, the lessor
10.7.5. For the care of ancestors over 75 years of age
10.4.2. For textbook acquisition costs
7.3.3.10. Deductible expenses
10.5.14. For unemployed taxpayers
7.2.1.1. Special labor relations
8.4.2.6. Maximum annual contributions and reduction limit
8.6.3. Annuities for foodstuffs in favour of children
9.8.2.2.47. Special regime "Teruel 2017. 800 years of the Lovers"
9.8.2.2.39. Special regime "IV centenary of the Plaza Mayor of Madrid"
9.8.2.2.61.Special regime "Ceuta and the Legion, 100 years of union"
8.9.2. Increase in the net tax rate due to loss of the right to certain deductions from previous years
7.4.4.36. Salamanca
7.4.4.32. Palencia
8.2.6.2.4. Capital gains and losses arising from transfers of other assets
10.8.5. For amounts invested in the recovery of historical, cultural and natural heritage
7.4.4.17. Cuenca
8.5.4. Minimum per ascendant
8.4.2.3. Assured savings plans
3.1.2.3. Exemption for income received from work performed abroad
7.4.4.9. Burgos
5.2.2. Children who are members of the family unit and who have not received income and other descendants who are entitled to the application of the minimum for descendants
10.15.18. For amounts donated for the conservation, repair or restoration of assets that are part of the Valencian cultural heritage
8.2.6.2.1. Derivatives of transfers or reimbursements of shares or interests in collective investment institutions.
9.9.2.2.18. Special regime “Seventh centenary of the University of Salamanca”
1. Introduction
10.12.1. By birth or adoption of children
Depreciation and provisions in simplified direct estimation
7.5.1.2. Individualization
10.9.2. For donations to entities that promote the use of the Catalan language
Individual systematic savings plans
3.6. Assistance services
7.4.4.11. Cádiz
3.3.1. Form of presentation of the declarations
10.14.12. For renting housing to young people (landlord deduction)
10.2.7. By investment in shares of entities listed in the expanding companies segment of the alternative stock market
10.5.13. For rent of habitual residence
10.10.2. For dependent work
7.4.4.1 Albacete
7.4.6.6.1. Section C: imputed real estate income and real estate capital returns
10.14.8. For fostering minors
10.11.11. For donations for the purpose of scientific research and development or technological innovation
12.5. Unreduced excess contributions to protected assets
8.5.3. Minimum per descendant
10.5.2. For donations for the rehabilitation and conservation of the historical heritage of the Canary Islands
12.4. Unreduced excess contributions in favor of people with disabilities
7.5.4.4. Criterion for the temporary allocation of collections and payments
10.4.16. For certain subsidies declaration affected area
8.2.3.14. Operations in the futures and options market
10.15.7. For taxpayers with a degree of disability equal to or greater than 33 percent, aged 65 years or older
7.5.1.5. Small businesses
7.4.3. Imputed income
10.12.10. For investments made in entities listed on the alternative stock market
10.8.15. For the care of minor children
7.4.4.15. Córdoba
Tax deductible taxes
5.4.1. Habitual residence in the territory of an Autonomous Community
10.14.2. For the amounts invested in the rehabilitation of habitual housing
10.11.13 For the rehabilitation of buildings in historic centers
10.5.25 For expenses in credit insurance premiums to cover non-payments
7.3.4. Income from movable capital to be included in the general tax base
9.8.2.2.69 Special Regime "Spain Capital of Young Talent"
10.8.13. By birth or adoption of children
Members of the electoral boards
Allocations for living and subsistence expenses
10.9.7. For rehabilitation of the habitual residence
10.14.14. For the supply of electricity and gas for domestic use for young people
10.4.3. For extracurricular foreign language learning expenses
10.3. Principality of Asturias
10.13. Murcia Region
7.2.1. Full returns
8.1.3.1. International tax transparency system
8.12.1.1. General ideas
8.2.5.2. Collective investment institutions established in tax havens
7.4.4.20. Guadalajara
9.9.1. Allocations to the reserve for investments in the Canary Islands
7.3.3.7. Income from income resulting from the imposition of capital
7.2.4. Reductions in total performance
9.8.2.2.7. Special regime for the 2018 Mediterranean Games
9.5. Deductions for investments and expenses of cultural interest
8.9.5.2. Requirements and conditions of application
2. Obligation to report
9.8.2.2.44. Special regime "2020 Plan to support New Creators"
8.2.3.10. Extinction of life or temporary annuities
7.4.4.45. Valladolid
7.4.1. Imputation of real estate income. Cases in which imputation is appropriate
8.4.3. Additional reduction for contributions to the spouse's social security systems
8.2.6.2. Section G2: Capital gains and losses arising from the transfer of assets to be included in the taxable savings base
9.9.2.2.21. Special regime “II centenary of the Prado National Museum”
10.9.5. For the payment of interest on loans for master's and doctoral studies
3. General issues
7.4.4.5. Avila
8.2.6.6. Section G6: exemption for reinvestment in life annuities (over 65 years of age)
10.6.3. For improvement works, amount generated in 2015 and/or 2016 pending application
10.11.7. For fostering minors
7.5.3.5. Modules
8.2.6.1. Section G1: Capital gains and losses not arising from the transfer of assets
10.13.9 For donations for biosanitary research
10.5.11. For investment in primary residence
8.4.2.4. Corporate social security plans
7.4.4.41. Tarragona
8.9.11. Deduction for ascendants, legally separated or without a marital bond
3.3.6. Payment of tax debt by direct debit
10.15.10. For the first acquisition of their habitual residence by taxpayers aged 35 or under
8.9.10.1. Completion
10.11.1. By birth or adoption of children
8.12.1.2.2. Supplementary declarations including late payment interest
9.8.2.2.70 Special Regime "Coronation of Our Lady of El Rocio"
9.9.2.2.26. Special regime “FIS Freestyle World Championships”
8.2.6.3. Section G3: imputation to 2018 of capital gains subject to deferral for reinvestment (to be integrated into the general tax base)
9.8.2.2.65 Special Regime "Logroño 2021 our 5th Centenary"
Independent professional services
10.15.8. For ascendants over 75 or over 65 who are disabled
9.8.2.2.58. Special regime "Andalucia Valderrama Masters"
8.2.2.1. Amount of capital gains and losses
3.1. Background ideas
7.5.3.1. Scope
9.9.2.2.34. Special regime “"World Tour Departure Event"
9.4.2. Donations with a limit of 10% of the taxable base
6.1 Incorporation of tax data
9.9.2.1. Allocations to the reserve for investments in the Canary Islands
Special labor relations of a dependent nature
10.9.9. Through investment by an angel investor through the acquisition of shares or equity interests in new or recently created entities
10.3.2. For the acquisition or adaptation of the habitual residence for taxpayers with disabilities
11.2. Exemption from reinvestment in habitual residence
3.2. Individual or joint taxation
7.5.2.1. Activities carried out and ownership
10.8. Castilla y León
10.5.3. For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of cultural interest
3.2.3. Rules applicable to joint taxation
9.1.4. Installation or adaptation works in the habitual residence of a disabled person
8.1.4.2. Completion
9.8.2.2.72 Special Regime "European Year of Cultural Heritage (2018)
7.4.4.29. Melilla
7.3.3.8. Income from movable capital derived from subordinated debt securities or preferred shares
3.4.1. Provisional suspension of admission
10.6.8. For illness expenses
7.5.3.13. Other business insights
10.2.14. For investment in social economy entities.
3.4. Procedure for suspending the payment of tax debt
Personnel stationed abroad
9.1.1. Acquisition or refurbishment of the main residence
8.9.7. Deduction for those caring for descendants with disabilities
8.1.4.1.1. Imputation of income
10.4.10. For leasing of habitual residence in favor of certain groups.
11.4. Exemption for reinvestment in life annuities
7.4.6.5. Reduction of irregular returns
9.8.2.2.63. Special Regime "Badminton World Tour"
8.2.3. Special calculation rules
Other tax-deductible concepts.
8.4. General taxable base and savings taxable base
10.9. Catalonia
10.7.11. For unpaid care of people over 65 years of age and/or with disabilities
9.8.2.2.54. Special regime "First Centenary of the Picos de Europa"
10.6.5. For donations to foundations or to the Cantabria Coopera fund
8.2.5.1. Collective investment institutions
10.13.8. For school supplies expenses
9.8.2.2.50. Special regime "50th Anniversary of the Autonomous University of Madrid"
8.1.2.1. Completion
8.9.8.1. Completion
9.4.1. Contributions to priority patronage activities with a limit of 15% of the taxable base
10.8.3. For amounts donated to foundations in Castilla y León and for the recovery of historical, cultural and natural heritage
7.5.3.3. Information regarding the activity
9.9.2.2.4. For investments in film productions, audiovisual series and live performances of performing arts and music
10.6.2. For family care
8.2.1. General concepts
9.1.3. Completion
8.2.3.4. Non-monetary contributions to companies
10.14.1. For the birth and adoption of children
3.1.1. Personal Income Tax Payers
Increase for number of children that exceeds the minimum required
8. Fill in Income Tax return (II)
5.4. Autonomous Community of habitual residence
Non deductible expenses
9.9.2.2.41. Special regime "The World Challenge League"
9. Completion of Personal Income Tax. Annex A1 - A2 - A3 - A4. general deductions in tax payable.
7.4.2. Individualization
8.2.5. Collective investment institutions
8.2.6.2.4.4. Transfer value: affected elements
10.14.15. For investment in the habitual residence of young people under 36 years of age
8.8. Regional deductions from the quota
7.5.4.12. Reduction for taxpayers with non-exempt income of less than 12,000 euros
9.8.2.2.48. Special regime "40th Anniversary of the Spanish Constitution"
10.10.6. For the purchase of school supplies
7.5.2.2. Gross income
10.10.7. For investment in the acquisition of shares or corporate interests as a result of agreements to establish or increase capital in commercial companies
10.2.11. For leasing of habitual residence linked to certain transactions of payment in kind
8.2.3.8. Compensation for losses or accidents
Special integration regime
10.13.6. By investment in the acquisition of shares and social participations of new or recently created entities
10.5.22. For dependent family members with disabilities
10.12. Community of Madrid
10.15.20. For donations intended for the promotion of the Valencian language
10.12.12 For the care of children under three years of age
9.8.2.2.60. Special regime "Barcelona Mobile World Capital"
10.3.3. For the acquisition or adaptation of habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live
7.5.4.5. Revenues
10.11.14. For investment in agricultural companies and cooperative societies
10.11.12. For investment in air conditioning and hot water installations in the habitual residence, which use renewable energies
9.8.2.2.1. Common standards
5.1. Personal information
9.8.2.2.42.Special regime "Lorca, Classroom of History."
10.5.15. For donations and contributions
7.4.6.2. Gross income (Real estate capital)
7.4.4. Municipalities with revised cadastral value 2008-2018
7.2.2.2. Rules of assessment
7.4.4.12. Cantabria
7.4.4.4. Asturias
8,6. Total tax liability
7.5.1.1. Concept of economic activities
7.5.2.4. 30% reduction
8.2.3.15. Unjustified capital gains
9.8.2.2.29. Special regime "World Roller Games Barcelona 2019"
10.5.10.For large families
7.4.6.6. Completion page 5
7.4.4.8. Barcelona
3.3.4. Temporary displaced persons
10.4.8. For donations to certain entities whose purpose is to promote the Catalan language
10.11.2. For large family
8.3.5. Compensation rules in joint taxation
10.15.2. Due to multiple births or adoption
7.5.2.3. Tax deductible expenses
8.2.6. Completion
3.1.2. Income exempt from article 7 of the Law
7.2.6. Reduction for obtaining work income
9.8.2.2.56. Special regime "Centenaries of the Royal Site of Covadonga"
10.12.3. For foster care of minors
8.2.3.13. Incorporation of assets or rights that do not derive from a transfer
10.10.5. For multiple births

1. Introduction
2. Obligation to report
3. General issues
4. Data Capture
1. 4.1. Type of data capture
2. 4.2. Completion of data from the individual declaration of each taxpayer
5. Personal and family details
6. Incorporation of tax data
1. 6.1 Incorporation of tax data
2. 6.2 Keys
7. Fill in Income Tax return (I)
8. Fill in Income Tax return (II)
9. Completion of Personal Income Tax. Annex A1 - A2 - A3 - A4. general deductions in tax payable.
10. Completion of Personal Income Tax. Annex B1 - B2 - B3 - B4 - B5-B6. Autonomous community deductions
11. Additional information Annex C.1
12. Further information Annex C2
13. Additional information Annex C3
1. 13.1. Unreduced excess of contributions to professional athletes' mutual fund
2. 13.2. Negative general taxable bases pending offset

Form 100. Personal Income Tax Return 2018

1. Introduction
2. Obligation to report
3. General issues
4. Data Capture
5. Personal and family details
6. Incorporation of tax data
7. Fill in Income Tax return (I)
8. Fill in Income Tax return (II)
9. Completion of Personal Income Tax. Annex A1 - A2 - A3 - A4. general deductions in tax payable.
10. Completion of Personal Income Tax. Annex B1 - B2 - B3 - B4 - B5-B6. Autonomous community deductions
11. Additional information Annex C.1
12. Further information Annex C2
13. Additional information Annex C3

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Updated webpage: 04/April/2023