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Form 100. Personal Income Tax Declaration 2018

3.4.2. Application for suspension of entry

When the taxpayer who uses the Renta Web program wishes to avail himself of the procedure for suspending the payment of the tax debt, he must check the box 07 of the payment document or return of his declaration, or the number box 0643 or 0644 in section P on page 19.

It is only possible to opt for this procedure when the result of the declaration (box 0645) of one of the spouses who are members of the family unit is a positive amount (to be entered) and, simultaneously, the result of the declaration of the other spouse is an amount refusal (to return).

Furthermore, the program does not allow you to benefit from this income suspension procedure when it comes to complementary declarations.

If these conditions are met the program will complete Section P on page 19 of "Request for suspension of a spouse's income/Waiver of collection of the other spouse's refund" by reducing the amount to enter from the positive declaration up to the maximum that allows the result to be returned from the other, which will be reduced by that same amount.


It is important that the spouse who renounces, either totally or partially, the effective collection of his refund indicates in the declaration the IBAN Code of the account where he would like to receive the refund to which he may eventually be entitled as a result of the subsequent verifications carried out by the tax administration.