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Index of Practical Income Manual 2019.

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For taxpayers with disabilities, aged 65 or over, who require help from third parties
Capital gains and losses that make up the general tax base
Classification according to its integration into the tax base
IAE heading: 751.5 - Vehicle lubrication and washing
By donations
Advance payment request and its processing
For study expenses
Tax consideration of travel expenses and allowances
Cases that are not considered covered by the exemption
Correction index for small companies
Reductions for contributions to the social security mutual fund at a fixed premium for professional and high-level athletes
Table: Judicial separations, divorces or annulments (with children): Joint taxation and application of the minimum for descendants
In general, donations and donations Entities benefiting from patronage
Long Term Savings Plans
Conditions
IAE heading: 651.1 - Retail trade of textile products
Principal Residence item
For donations for the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage
Example: Deduction for donations made to entities included in the scope of Law 49/2002
Chapter 6. Income from economic activities. General issues
Classification according to its origin or source
Phase 1: Determination of prior net performance
Relevant literary, artistic or scientific awards declared exempt by the Tax Administration and Princess of Asturias awards
Extinction of temporary or life annuities in the exercise of the right of redemption
For rehabilitation of real estate located in historic centers
Estimated returns on capital and related operations
Delivery or use of motor vehicles
Example: Progressively exempt income that is part of the general tax base
For renting a habitual residence
Road freight transport activities and moving services (IAE headings: 722 and 757)
Employment income by express legal provision
"Distance traveled" module
Exempt work income in kind
For multiple births
Concept of acquisition and rehabilitation of habitual residence
Earned incomes in kind
For expenses directed to the use of new technologies in Galician homes
Reduction for joint tax payment
Example 3. Marriage with which a grandson and the father of one of the spouses who reside in the Autonomous Community of Aragon live.
Normal mode
Supplies
IAE heading: 722 - Transport of goods by road
Concept of real estate capital returns
Integration and compensation of income in the taxable savings base
General rules
Temporary allocation of income from movable capital
"Salaried Personnel" module
IAE heading: 644.6 - Retail trade of fried dough, with or without toppings or fillings, potato chips, snack products, nuts, sweets, chocolate preparations and soft drinks
Exempt compensation derived from termination of the contract at the will of the worker (cessation)
For taxpayers with disabilities and those over 65 years of age
Anticipated investments of future endowments
Amortization table
For donations allocated for the promotion of the Valencian language
Minimum insertion income and aid for victims of violent crimes and gender violence
Example: Taxation of personal income tax paying partners of civil companies that have become corporate tax payers
Exempt compensation derived from the termination of the employment contract for objective causes.
For family care
Incompatibility
Operating income
For paternity
Outline-Summary: lucrative streaming
Example 1. Marriage with common children residing in the Autonomous Community of Andalusia
For multiple births or simultaneous adoptions
Requirements and conditions for the application of the exemption
Special case: compensatory pension and annuities for food without distinction
Rents and charges
Transfers
Who is entitled to this deduction?
Disposition of assets or rights contributed to the protected assets of people with disabilities
By donations to foundations or to the Cantabria Coopera Fund or to Associations that pursue support for people with disabilities among their purposes.
IAE heading: 419.1 - Bread and pastry industries
For donations to non-profit entities with ecological purposes
Income subject to imputation
For rental of housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work reasons
Work income by nature
Autonomous Community of Castilla y León
Assumptions of capital gains that, by express provision of the Personal Income Tax Law, are taxed as income
Article 36 LIS "Deduction for investments in cinematographic productions, audiovisual series and live performances of performing and musical arts"
By donations to certain entities for the benefit of the environment, the conservation of natural heritage and the custody of the territory
Partial transfer of personal income tax to the Autonomous Communities
Income derived from certain securities loans
Calculation rules
IAE heading: 644.3 - Retail trade of pastry, cakes and confectionery products
In general
General issues
For daycare expenses for children under four years of age
Maximum amount of performance to which the reduction applies
By birth or adoption of children
Specific regulation of each event
Exempt compensation derived from the termination of the employment relationship due to death, retirement or disability of the employer
b) Use of assets intended for the social and cultural services of the employed personnel
Specialty: Autonomous scale for taxpayers residing in Ceuta or Melilla
Participation of the Autonomous Communities and Cities with Statute of Autonomy in the Personal Income Tax campaign
Chapter 13. Determination of the taxpayer's income subject to tax: taxable base
General tax imputation criterion: accrual principle
Deduction modalities
IAE heading: 642.6 - Retail trade, in offal stores, of viscera and offal from slaughter animals, fresh and frozen
Classification of income according to its origin and source and classification for the purposes of calculating the tax
Researcher training scholarships
Compensation for personal injuries arising from accident insurance contracts
For donations with the purpose of scientific research and development and business innovation
Aragon
Loss of the right to exemption for reinvestment in annuities
Annual yield per module unit before depreciation
Example: Deduction due to international double taxation
Deductions provided for in the Corporate Tax Law applicable in the Canary Islands
Conditions
Method and modalities of determining the net income of economic activities
Benefits for absolute permanent disability or major disability received from Social Security or by the entities that replace it
Other external services
Content and timing of the accusation
c) Expenses for health insurance
Loss of taxpayer status due to change of residence
Real estate declaration
Entities in the income allocation system
Determination of full performance
Investment in habitual residence by young people
Refund of amounts derived from loan interest rate limitation clauses (floor clauses) that would have been considered a deductible expense in previous years
Transitory rules: Workers posted to Spanish territory prior to January 1, 2015
Payment of personal income tax debt
IAE heading: 671.5 - One-fork restaurants
Module "Number of inhabitants"
IAE heading: 651.6 - Retail trade of footwear, leather goods and imitation or substitute products, belts, wallets, bags, suitcases and travel items in general
By linear amortization coefficients
Autonomous Community of Extremadura
Repurchase of assets that have caused losses computed in the declaration
Regional section of the deduction for investment in habitual residence
Special case: "Unit Linked" (life insurance contracts in which the policyholder assumes the investment risk)
Transfer of real estate after consolidation of ownership
Reduced net yield
Reductions applicable to certain gross income
Transfer of the right to deduction
Tax specialties of amortizations in the simplified modality
Community of Castilla y León: Minimum personal and family amounts
Advance disposition of the assets or rights provided
Requirements and conditions for your application
For unpaid care of people over 65 years of age or with disabilities
Exempt compensation derived from the termination of special labor relationships
Habitual residence abroad
Requirements of the insured annuity
General scheme
Exemptions on work income
IAE heading: 651.2 - Retail trade of all types of clothing and headgear
Other information obligations
Postponement of debt payment due to temporary displacements
Incorporations of goods or rights that do not derive from a transfer
Amount of personal income tax that corresponds to the Autonomous Community of residence of the taxpayer in fiscal year 2019
Separation of partners or dissolution of companies
Freedom of depreciation in new elements of fixed tangible assets. Transitional regime for amounts pending application as of March 31, 2012
Example 3. Deduction for spouse not legally separated with disability dependent with advance payment
Guide to the main new developments in Personal Income Tax in 2019
Income insurance
Temporal scope of application of tax incentives when the small company exceeds 10 million euros in turnover
Locomotion expenses exempt from tax
Activity 9: Transformation, elaboration or manufacturing processes of natural, plant or animal products, which require registration in an heading corresponding to industrial activities in the IAE rates and are carried out by the owners of the farms from which said natural products are directly obtained.
Activity 6: Other work, services and accessory activities carried out by owners of forestry activities, which are excluded or not included in the special VAT regime for agriculture, livestock and fishing (REAGP)
Perception of benefits and early disposition of consolidated rights
Measures to avoid double taxation
Allowance for disability
Reduction in full and net income
Income obtained by the debtor in bankruptcy proceedings
Exempt income, article 7 of the Personal Income Tax Law
Phase 5: Determination of the reduced net return on the activity
Transfer or extinction of real rights of enjoyment over real estate
For amounts invested in the rental of the habitual residence
Intangible fixed assets (taxi license) transmitted in the autotaxi transport activity included in the objective estimation regime
Canary Islands
For amounts donated to promote research, development and innovation
One-time payment
h) Non-exempt scholarships
For amounts destined for the acquisition or rehabilitation of habitual residence, coming from public aid
Additional increase for custody expenses in authorized daycare centers or early childhood education centers
Delimitation of the obligation to declare in personal income tax
Distinction between income from business and professional activities
Autonomous Community of the Balearic Islands
Graphic scheme: Application of personal and family minimum and determination of full contributions
Transfer of habitual residence for people over 65 years of age or for people in a situation of severe or high dependency
Rules for integration and compensation of income
Regulatory powers of the Autonomous Communities of the common regime in the IRPF in the financial year 2019
They are taxpayers for personal income tax
Common limits and formal obligations to apply deductions
Activity 3: Independent livestock farm classified in division 0 of the IAE
Autonomous Community of Aragon
Specific valuation standards
For the acquisition, construction or rehabilitation of habitual housing in small municipalities of La Rioja
Purchasing new electric vehicles
Chapter 1. 2019 Income Tax Return Campaign
IAE heading: 682 - Accommodation services in hostels and pensions
To promote sustainable mobility
For acquisition or rehabilitation of habitual residence for young people and for victims of terrorism
Withholdings and payment on account
Amounts paid in the year with the right to deduction
For donations to foundations and sports clubs
For investments in installations for self-consumption of electrical energy or intended for the use of certain renewable energy sources in homes in the Valencian Community, as well as for the participation fee in investments in collective facilities where the homes are located.
Patrimonial losses that are not computed for tax purposes as such
Full returns
Practical case (determination of net income derived from professional activity in direct estimation, simplified modality)
Consolidated rights provision
By investment in environmental and adaptation facilities for people with disabilities in habitual residence
Contributions to Political Parties, Federations, Coalitions or Voter Groups
Phase 2: Determination of reduced net income
Causes for exclusion from the objective estimation method
Example: Progressively exempt income that is part of the savings tax base
Accelerated amortization of new elements of tangible assets and real estate investments and intangible assets
Madrid Province
General rule of valuation and entry on account
IAE heading: 683 - Lodging services in inns and guest houses
Integration and compensation rules in joint taxation
"Bar Length" module
Introduction
Example: Income from the transfer of own capital to third parties
Phase 4: Determination of the net performance of the activity
For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage
Determination of Total Reduced Net Return
f) Delivery to workers of shares or participations of the company itself or of other group of companies
For energy rehabilitation works and renovation of the habitual residence
For amounts intended for the acquisition of school supplies
Other causes of exclusion from the objective estimation method
In general
Applicable percentages
Subject to personal income tax: temporal aspects
By investment in the acquisition of shares and participations as a consequence of agreements to establish companies or increase capital in companies
Compensatory pensions in favor of the spouse
Declaration of attributed income
IAE headings: 653.4 and 5 - Retail trade of construction materials, sanitation items and furniture, doors, windows, blinds, etc.
Autonomous Community of Aragon
For leasing of habitual residence in the territory of the Balearic Islands in favor of certain groups
Deduction for rental of the residence: Transitional scheme
Income derived from preferred shares and subordinated debt
IAE heading: 967.2 - Sports improvement schools and services
Autonomous Community of Andalusia
Special case: real rights of use by turn over real estate
Processing of the procedure
Earnings from economic activities
Calculation of the applicable reduction
Practical case
Onerous transfers of securities admitted to trading on any of the regulated securities markets of the European Union
IAE heading: 651.4 - Retail trade of haberdashery and parcel items
Example 2: Determination of the amount of gain derived from the onerous transfer of listed shares acquired prior to December 31, 1994
In general
Expenses incurred during the year linked to events of exceptional public interest
Confirmation and submission of draft declaration
Pensions recognized in favor of those people who suffered injuries or mutilations, on the occasion or as a consequence of the Civil War 1936/1939,
Waiver or exclusion of the simplified modality
Index 1. Exclusive use of other people's means of production in agricultural activities
Galicia
Practical Case
Beneficiaries and children who give the right to apply the deduction
Amortization freedom assumptions
Summary table of integration and compensation of income in the savings tax base
Personal and family tax-free threshold
Index 2. Use of salaried personnel
Special case of payment of dividends through the delivery of fully paid-up shares
What does it consist of
IAE heading: 659.4 - Retail sale of newspapers, magazines and books in kiosks located on public roads
For investment in the acquisition of shares or equity interests in new or recently created entities
Economic activities carried out through entities under the income attribution regime
For certain subsidies and/or aid obtained as a result of the damage caused by the fires that occurred in Galicia during the month of October 2017.
Transportation activity by self-taxi (IAE heading: 721.2)
For the acquisition or adaptation of the habitual residence for taxpayers with disabilities
Exemption for shares or participations in newly or recently created entities acquired before September 29, 2013
For illness expenses
In general: circumstances that determine the loss of the right to deductions made
d) Earnings for the production of literary, artistic or scientific works
Special rules
For those over 70 years old
For donations of rural properties in favor of the Principality of Asturias
Example 5. Marriage with common children residing in the Community of Madrid
By birth or adoption of children
Graphic diagram of the application on the amount of the full quotas of the general and autonomous deductions
Introduction
Example: Real estate income allocation
Determination of net income
State lien
For study expenses in early childhood education, primary education, compulsory secondary education, baccalaureate and mid-level vocational training
Exemption
General and regional deductions applicable in 2019
Example: Application of the deduction for investment in companies of new or recent creation
Special rules
For large or single-parent family
For renting housing to young people (lessor's deduction)
For birth or adoption of children with disabilities
Tax incentives for patronage: expenses on activities of general interest
Collective urban transport and road passenger transport activity (IAE headings: 721.1 and 3)
Requirements of descendants
Requirements for applying the deduction
Valuation of income from movable capital in kind
Allocation of income from Spanish and European economic interest groups and temporary business unions
Example: Deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic Area
For large family
For care of children under 3 years of age
General scheme
For taxpayers who have been widowed in the years 2017, 2018 and 2019
General scheme
Phase 1. Integration and compensation of income obtained in the tax period
IAE heading: 654.5 - Retail trade of all types of machinery (except household, office, medical, orthopedic, optical and photographic appliances)
Minimum for taxpayer disability
Amortization table
Extremadura
IAE heading: 849.5 - Courier and delivery transport, when the activity is carried out exclusively with its own means of transport
For leasing of habitual residence linked to certain transactions of payment in kind
Appendix: Annual returns per module unit before amortization applicable in fiscal year 2019
Individualization of income from movable capital
c) Transitional regime of reductions applicable to benefits received in the form of capital derived from private social security systems
For leases at prices with social sustainability (lessor deduction)
For the acquisition or rehabilitation of principal residence in rural or similar areas
For widowed taxpayers
For donations for the rehabilitation or conservation of the historical heritage of the Canary Islands
Applicable surcharges
For adoption of children in the international sphere
Example: Transfers or redemptions of shares or participations in collective investment institutions
For the care of ascendants over 75 years of age
General deduction system
For unpaid care of people over 65 years of age and/or with disabilities
Declaration and taxation of capital gains and losses
For amounts invested in the acquisition or construction of habitual housing for young people
Reductions for contributions to protected assets of persons with disabilities
Expenses necessary to obtain returns: interest and other financing and conservation and repair expenses
"Electrical power" module
Individual savings plans
Deduction calculation
To promote self-employment of young people under 35 years of age
Practical case
By birth or adoption of children
Work income received for work actually carried out abroad, with a limit of 60,100 euros per year
e) Contributions to protected assets of people with disabilities
For birth or adoption of a child
d) Extinction of the matrimonial property regime of separation of assets
Benefits received in the form of capital derived from other private social security systems (pension plans, social security mutual societies and insured pension plans)
Castilla-La Mancha
Joint requirement for certain regional deductions related to habitual residence
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
Current and capital subsidies
By investment in the acquisition of shares or social participations of new or recently created entities
For foster care of minors
In general
General reductions for the exercise of certain economic activities
For unpaid care of people over 65 years of age
Rectification of errors or omissions suffered in declarations already submitted
Derived from onerous or lucrative transmissions
For rental of main residence
Special assumptions
Transfer of assets from business or professional assets to personal assets: disaffection
Chapter 16. General deductions from the quota in the 2019 financial year
Summary table of integration and compensation of income in the general tax base
Special rules
Benefits and pensions acts of terrorism
Paintings: usufruct over real estate
Rules for calculating income corresponding to each type of product or service
For the care of minor children
For investment in climate control and/or hot water installations that use renewable energy in the primary residence and exclusively for self-consumption
Estimated performance of work and related operations
General conditions and requirements
For investment in the acquisition of shares or equity interests in new or recently created entities and their financing
Who is entitled to this deduction?
Additional documentation to present along with the personal income tax return
Positive delimitation
Principal Residence item
Applicable amounts
Annuities for alimony for children
Autonomous Community of the Principality of Asturias
Advance payment of deductions
Deduction for maternity
Subject to personal income tax: material aspects
Chapter 15. Tax calculation: determination of full quotas
Family benefits and aid received from any of the public administrations, whether linked to the birth, adoption, fostering or care of minor children.
Special tax imputation criteria provided for in the Corporate Tax Law and the Personal Income Tax Law
Specialties in the taxation of personal income tax paying partners of civil companies that have become corporate tax payers
Financial aid for people with haemophilia or other congenital coagulopathies who have developed hepatitis C
General regime and special regimes of deductions for incentives and stimuli to business investment of the Corporate Income Tax Law
Special tax on prizes from certain lotteries and bets: exempt amounts
Independent professional services
Aid to high-level athletes, with a limit of 60,100 euros
Phase 2: Determination of net income
Special tax deferral regime
IAE heading: 662.2 - Retail trade of all types of items, including food and beverages, in establishments other than those specified in Group 661 and in section 662.1
That there is no legal rule that expressly exempts said gain from taxation or makes it taxable as income.
Deductible expenses of article 19 of the Personal Income Tax Law
f) Compensatory pensions received from the spouse and annuities for food
Introduction
Exempt compensation derived from dismissals classified as unfair
Unemployment benefits received in the single payment modality
Temporary imputation of work income
For adoption expenses
IAE heading: 673.2 - Other cafes and bars
Season corrective index
By birth or adoption of the third or subsequent child
Chapter 12. Integration and compensation of revenue
Individual systematic savings plans (PIAS)
Positive and negative delimitation
Deferred capital insurance
Circumstances that must occur for the application of the objective estimation method
Example 1: Determination of the amount of the gain derived from the onerous transfer of a property acquired prior to December 31, 1994
For improvement works
For investment in habitual residence by young people aged 35 or under
Annex: List of municipalities of La Rioja with the right to deduction: "For the acquisition, construction or rehabilitation of habitual housing in small municipalities of La Rioja”, “For expenses in nursery schools, children's centers or personnel hired to care for children from 0 to 3 years old for taxpayers with habitual residence in small municipalities of La Rioja”, “For internet access for emancipated young people” and “For domestic supply of electricity and gas for emancipated young people”
Community of Valencia
Rules for the calculation of modules other than "Salary personnel" and "Non-salaried personnel"
Imputation of income from the transfer of image rights
Specific valuation standards
Incompatibilities
General scheme
Through donations to entities that promote scientific research and technological development and innovation
For taxpayers with physical, sensory or mental disabilities or descendants with this condition
Castilla-La Mancha
Due to taxpayer disability
Introduction: capital returns
Minimum computable income in case of relationship
Example 2. Deduction for dependent ascendants with disabilities without advance payment or transfer of right
Other issues of interest
Scope of application of the income allocation regime
IAE heading: 423.9 - Manufacture of French fries, popcorn and similar products
Phase 3: Determining the net yield of modules
Negative delimitation
Reduction due to employment incentives
Phase 2. Compensation of negative items pending from previous years
That as a consequence of said alteration there is a variation in the value of the taxpayer's assets.
Special rule (listed securities)
Criteria for affecting assets and rights to the exercise of an economic activity
IAE heading: 699 - Urban collective and passenger road transport
Example: Transfer of asset-related elements subject to tax
Real estate income imputation regime
Andalusia
Article 37 (deductions for job creation): Transitional regime for indefinite employment contracts to support entrepreneurs concluded until December 31, 2018
e) Remuneration of administrators and members of company representative bodies
IAE heading: 681 - Lodging service in one or two star hotels and motels
Concept and scope of application
Annuities for foodstuffs in favour of children
Compensation or insured capital for losses or incidents in assets
Usufruct and dismemberment of property: concept and definitions
Accrual and tax period
Assumptions and requirements
Maximum limits and excess contributions made
Allowance for descendants
Autonomous Community of the Murcia Region
Specialty in the treatment of annuities for alimony in favor of children
Transitional scheme
Net performance
Example: deduction for rent of habitual residence
Murcia (Region of)
For international adoption of children
IAE heading: 671.4 - Two-service restaurants
Deduction for income derived from the sale of tangible assets produced in the Canary Islands
IAE heading: 663.3 - Retail sale outside a permanent commercial establishment of footwear, furs and leather articles
For beneficiaries of protected housing aid
Existence of an alteration in the composition of the taxpayer's assets
Returns on capital assets
Maternity deduction and additional increase for custodial expenses
Subject
Consequences of the exclusion of the objective estimation method
Reductions in the general tax base
Share resulting from self-assessment
Transitional scheme
Waiver of the application of the objective estimation regime and the special simplified regime of VAT or IGIC
Deductions for incentives and stimuli for business investment in economic activities in objective estimation
For the promotion of entrepreneurship
By reconciling work with family life
Punting mussel production
For large family
Autonomous Community of the Canary Islands
Introduction: scheme
Specialties for change of residence to other States of the European Union or the European Economic Area
Summary table of the maximum annual financial award exempt from scholarships
Transfer of assets from personal assets to business or professional assets: affectation
Capital gains or losses from previous years
Deduction for investment in companies of new or recent creation
Article 39.1 LIS (Joint limit)
Introduction
Application of the deduction in the personal income tax return
For certain investments to improve sustainability in habitual housing
Chapter 2. Personal Income Tax (IRPF): general questions
IAE heading: 721.1 and 3 - Urban collective and passenger transport by road
Balearic Islands
Autonomous Community of Galicia
Special reference to public subsidies and aid that are classified as capital gains
For taxpayers with two or more descendants
Reduction for taxpayers with non-exempt income of less than 12,000 euros
Waiver of the application of the objective estimation regime and the special simplified regime of VAT or IGIC
Perception of delays in work performance
Deductible expenses: administration and deposit
Autonomous Community of the Balearic Islands: Minimum amounts for the taxpayer, by descendants and by disability
Autonomous Community of Galicia
Workers posted to Spanish territory since January 1, 2015
Tax applicable to personal income tax taxpayers residing abroad
Appendix: List of natural products, services and accessory activities carried out by farmers, ranchers and owners of forestry activities and performance indices applicable in fiscal year 2019
Chapter 10. Special procedures: imputation and attribution of income
Exchange of assets or rights, including exchange of securities
Summary table: Calculation of the net income to be integrated into the tax base
Tax-free threshold for ascendants
Common requirements for deductions for donations, donations and contributions
Deductions for large families or dependents of disabled persons
Phase 4: Determination of the net performance of the activity
For taxpayers affected by disability
Special cases of income concurrence: Annuities for alimony for children and progressively exempt income
Special regime for workers posted to Spanish territory
Special scheme applicable to employees posted to Spanish territory
For investment in the rehabilitation of homes intended for rent in rural areas
Requirements and other conditions for the application of deductions
d) Provision of certain educational services to the children of employees of authorized educational centers
Practical case
The Personal Income Tax (IRPF)
Summary table: Determination of net performance (Income - Expenses)
Pensions due to uselessness or permanent disability of the passive class regime
Dation in payment for the principal residence
Reductions for contributions and contributions to social security systems established in favor of people with disabilities
Reduction in net income due to the start of an economic activity
Other forms of payment and/or extinction of tax debts resulting from personal income tax returns
By birth or adoption of children
Compensation for personal injuries resulting from civil liability and those derived from accident insurance contracts
Termination of the procedure
Aid to offset costs in buildings affected by the release of the digital dividend
Autonomous Community of La Rioja
Annuities for food in favor of people other than children
Deduction for international double taxation, due to income obtained and taxed abroad
Instrumentation and form of perception of benefits
IAE heading: 642.1, 2, 3 and 4 - Retail trade of meat and offal; of processed meat products and derivatives
IAE heading: 653.9 - Retail trade of other household equipment nec
Other amortization systems
Modalities
Determination of the general taxable base
k) Contributions made to the protected assets of people with disabilities
Allocation of capital gains derived from affected elements received in years prior to 2002 to the tax benefit of deferral for reinvestment
IAE heading: 644.1 - Retail trade of bread, pastries, confectionery and similar products and of milk and dairy products
Determination of full and net performance
Earnings excluded from tax in reinvestment cases
The family unit in personal income tax
Changes of residence between Autonomous Communities whose main objective is to achieve lower effective taxation
For donations of property belonging to the Valencian Cultural Heritage
For internet access for emancipated young people
In general, monetary and in-kind returns obtained from participation in the equity of any type of entity
For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age
Features and requirements
For expenses in the acquisition of school supplies and textbooks
Extremadura
Applicable deduction percentages
For educational expenses
Table-summary of the calculation of the profit susceptible to reduction and prices above the limit of 400,000 euros
IAE heading: 659.4 - Retail sale of books, newspapers, stationery and writing articles and drawing and fine arts articles, except in kiosks located on public roads
Loss of exemption from compensation received for dismissal or dismissal
Special case: other contributions to the social welfare mutual fund for professional and high-level athletes
Capital gains and losses that are not included in the personal income tax base
Transmission of assets that have enjoyed freedom of amortization
Compensation for lease contracts prior to May 9, 1985
Chapter 7. Income from economic activities. Direct estimation method
Autonomous Community of the Balearic Islands
For leasing of habitual residence linked to certain transactions of payment in kind
Special tax deferral regime
Activity 8: Uses that correspond to the transferor in forestry activities carried out under a sharecropping regime
Delimitation
Concept of construction and expansion of the habitual residence
General scheme
Modification of the draft declaration
General rule
For assistance to people with disabilities
Capital gains from the transfer of certain properties
b) Amounts paid due to the charge
Special tax deferral regime
Tax specialties of certain subsidies and public aid
Calculation of late payment interest
Special case: Transfer of assets in which improvements have been made in a year other than that of their acquisition
Deduction for contributions to the Reserve for Investments in the Canary Islands
IAE heading: 663.9 - Retail trade outside a permanent commercial establishment of other classes of goods nec
Taxpayers not required to declare - summary table
Table: List of Activities
Verification of the financial situation: effective deductible investment base
Entities benefiting from patronage
Income not subject
Due to disability of ascendants or descendants
IAE heading: 971.1 - Dyeing, dry cleaning, washing and ironing of ready-made clothing and used clothing and household items
Activity 2: Forestry likely to be included in the special VAT regime for agriculture, livestock and fishing
Maximum amount of deductions
IAE heading: 676 - Services in chocolate shops, ice cream shops and horchaterias
Agricultural, livestock, forestry and transformation of natural products activities to which the objective estimation method is applicable in 2019
Specialties for change of residence to a country or territory considered a tax haven
"Tables" module
La Rioja
Calculation of attributable income and payments on account
For amounts donated to Foundations of Castilla y León and for the recovery of historical, cultural and natural heritage
Positive delimitation of the taxable event
Joint requirement for certain regional deductions for donations or transfers of use or loan
Non-tax deductible expenses
Introduction
Balearic Islands
For acquisition or adaptation of the habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live.
For textbook acquisition costs
Example 5. Deduction for ascendant, legally separated or without marital ties, with two children without the right to receive annuities for alimony
Limits on deduction
Net Yield Reductions
For expenses of descendants in centers from zero to three years
Other causes of exclusion from the objective estimation method
List of countries and territories legally classified as tax havens
Regulations
For the care of family members with disabilities
Deductions for incentives and stimuli to business investment in economic activities in direct estimation
By investment in renewable energy resource facilities
General rules
For rental of main residence
Annex: Reduction of net return indices, applicable in 2019, for agricultural and livestock activities affected by exceptional circumstances grouped by Autonomous Communities, Provinces, territorial areas and activities
Chapter 17. Regional deductions from the quota applicable in the 2019 financial year
Transformation, processing or manufacturing activities
Main deductions made in previous years whose loss of right determines the obligation to increase the liquid contributions
Imputation of incomes in the international tax transparency scheme
Example: contributions to social security systems
Deductions from the full fee
Transfer of subscription rights
By birth, adoption or foster care
Deduction for double taxation in cases of income imputation for the transfer of image rights
Special case: Floor clauses
Considerations derived from the transmission, reimbursement, amortization, exchange or conversion of any type of financial assets, regardless of the nature of the performance they produce, implicit, explicit or mixed
For moving the habitual residence to another island of the Archipelago to carry out an employed work activity or an economic activity
IAE heading: 653.1 - Retail trade of furniture
Economic activities carried out directly by individuals
To alleviate the damage caused by the explosion of pyrotechnic material that took place in Tui during the month of May 2018
Other operating consumption
General requirements for the application of the transitional regime
b) Benefits in the form of capital derived from public social security regimes: reduction 30 percent
Distinction between income from commercial and non-commercial business activities
Causes for exclusion from the objective estimation method
For taxpayers with disabilities, in a degree equal to or greater than 33 percent, age equal to or greater than 65 years
Regularization due to the receipt of the amount of the advance payment improperly, in whole or in part
Phase 3: Determination of reduced net income
For renting a home, as a consequence of carrying out an activity, on one's own account or on behalf of others, in a different municipality
Contributions and contributions to social security mutual societies
Premiums paid to private insurance that exclusively cover the risk of severe or high dependency
Specific rules for valuing unlisted securities
a) Reduction for returns with a generation period of more than two years or obtained in a notoriously irregular manner
IAE heading: 663.2 - Retail trade outside a permanent commercial establishment of textile and clothing articles
Amounts paid in the year with the right to deduction
Determination of Total Reduced Net Return
Autonomous Community of La Rioja: Minimum amounts for disability of descendants
Example: Determination of the net performance of the activity
For each child from 0 to 3 years old enrolled in schools or children's centers in any municipality of La Rioja
By investment in the acquisition of shares and social participations of new or recently created entities
External services
Transfers of assets in exchange for a temporary or life income
Tax Management
Index 5. Organic farming activities
Limits and excess contributions
Earned income
Particular rules for the application of the amortization table
"Surface area of the premises" module
Special regime of retirement and disability benefits
Supplies and other expenses
Autonomous Community of Catalonia
Activity 5: Other jobs, services and accessory activities carried out by farmers or ranchers, which are excluded or not included in the special VAT agriculture, livestock and fishing regime (REAGP)
Special deduction regimes for economic activities carried out in the Canary Islands
Freedom of amortization with job creation
Example: Deduction for income obtained in Ceuta or Melilla
For obtaining income from rental housing, whose rent does not exceed the reference price of the private rents of the Valencian Community
Income to be integrated into the general tax base
Due to illness expenses
Jury candidates, jurors and polling station members
In general
Tax deductible expenses
Module "Recreational machines"
Phase 3: Determining the net yield of modules
Determining the amount of capital gains or losses: specific valuation standards
For fostering minors
Transitory rules: Amortization of assets subject to reinvestment by small companies
Donations, donations and contributions for priority patronage activities
Paintings: Methods and modalities for determining the net income of economic activities: objective estimate
Liquidation treatment of progressively exempt income that forms part of the savings tax base
By investment in the acquisition of shares and social participations of new or recently created entities
For works to adapt habitual housing in La Rioja for people with disabilities
Special case: amounts received for the return of loan interest rate limitation clauses (floor clauses) that had formed part in previous years of the base of the deduction for investment in habitual residence or deductions established by the Autonomous Community
For leasing of real estate in the territory of the Balearic Islands intended for housing (landlord deduction)
Increase in net contributions, both state and regional, due to loss of the right to deductions from previous years
IAE heading: 972.2 - Beauty salons and institutes
Entities in the income allocation system
Time of charging
Investment in protected habitual residence
For investment in shares of entities listed in the expansion companies segment of the Alternative Stock Market
For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of cultural interest
Reduction for economically dependent self-employed workers or with only unrelated client
For renting a habitual residence
Refunds derived from personal income tax regulations
IAE heading: 933.9 - Other teaching activities, such as language cutting and sewing, typing, shorthand, preparation of exams and competitions and the like nec
Accreditation of the disability, the need for help from third parties or the existence of mobility difficulties
Tax incentives for patronage: collaboration agreements in activities of general interest
Specific cases of personal income tax
For donations to third sector entities
Other details in relation to the concept of returns
Requirements and conditions for the application of the exemption
For daycare expenses
For works of conservation or improvement of quality, sustainability and accessibility in the habitual residence, carried out in the period
For workers for legal defense expenses of the employment relationship
By adoption or birth
General rules
List of activities with the indication of the Group or heading of the Tax on Economic Activities (IAE) that corresponds to it and the signs or modules provided for each activity
Computation of labor income in kind
Life or temporary annuities derived from the imposition of capital
Optional personal income tax tax regime for taxpayers residing in other Member States of the European Union
For large families
c) Lucrative "inter vivos" transfers (donations) of companies or shares
Temporary imputation of real estate capital returns
Phase 1: Determination of prior net performance
Variation in stocks (only if there is an increase in stocks at the end of the year)
Whole income and net return ratios
Draft personal income tax return 2019
Retail trade activity of press, magazines and books in kiosks located on public roads (IAE heading: 659.4)
Castilla y León
For investment in the habitual residence of young people under 36 years of age
Subject
Concept and attributable income
Extinction of usufruct and consolidation of ownership
Practical example: calculation of full state and regional contributions
IAE heading: 691.9 - Repair of other consumer goods nec (except shoe repair, restoration of works of art, furniture, antiques and musical instruments)
Practical case
Introduction
Mussel production activity in punt
Construction or extension of the habitual residence
In general
Taxation of the taxable base of savings
Regularization of tax situations
Negative delimitation of the taxable event: exempt and non-taxable income
Transfer of job to a different municipality
Determination of net income
Transfer of the habitual residence with reinvestment of the amount obtained in another habitual residence
Deduction limit: verification of the financial situation
Deduction for income obtained in Ceuta or Melilla
Summary table
Determination of reduced net income
Documentary justification of the previous regional deductions for donations
Index 8. Corrective index in certain forestry activities
Tax deductible taxes
Example: Determination of the units of the "non-salaried personnel" module used in the activity
Acquisition or transfer by the borrower of securities homogeneous to those borrowed
Investment Modalities
Summary table: Reductions in the general tax base
Specific limits
Deduction for international double taxation in the cases of application of the international tax transparency regime
Other Attribution Criteria
Other income
Rules for computing the maximum magnitude of exclusion
Index 3. For crops grown on land
For expenses related to descendants or foster children under six years of age for conciliation reasons
Reduction for returns with a generation period of more than two years or obtained in a notoriously irregular manner over time
Concept of income from economic activities
Other requirements and conditions for the application of the exemption
Regularization through rectification of self-assessments
Summary table: Accounting and registration obligations of taxpayers who carry out economic activities
Who is required to file the 2019 personal income tax return?
Economic activities carried out directly by individuals
Leasing of properties intended for housing
Example: Determination of the number of units of the "salaried personnel" module used in the activity
For single-parent families
For fostering minors
2nd Calculation of the profit susceptible to reduction
IAE heading: 972.1 - Hairdressing services for men and women
By birth or adoption of children
Deduction for investment in main home: Transitional scheme
Work income derived from benefits obtained in the form of income by people with disabilities corresponding to contributions to social security systems and contributions to protected assets
Minority due to investment incentives
Amount of additional increase
General taxable base and general taxable base subject to tax
Excess correction index
Transitional scheme
Taxation of the general taxable base
Deadline and form of submission of 2019 personal income tax returns
Benefits of collective insurance contracts that implement company pension commitments
Reductions for compensatory pensions and annuities for food
Deduction for investment of profits provided for in article 37 of the previous consolidated text of the LIS
Taxpayer tax-free threshold
IAE heading: 647.1 - Retail trade of any kind of food and beverage products in establishments with a seller
Due to the birth or adoption of a child in response to the degree of disability of one of the children
Exempt compensation derived from collective dismissals due to economic, technical, organizational, production or force majeure causes
For domestic help
Scope of application of normal mode
Sales or provision of services
IAE heading: 654.2 - Retail trade of accessories and spare parts for land vehicles
IAE heading: 691.9 - Shoe repair
Outline-Summary: onerous transmission
For acquisition or rehabilitation of a second home in rural areas
Comparative table
Subsidies, aid and other transfers received
Subject
For international adoption of minors
Total or partial loss of the right to exemption for reinvestment in habitual residence and in new or recently created entities
Exemptions on capital gains
Transmission of assets that have enjoyed freedom of amortization: excess deducted amortization with respect to deductible amortization
By birth or adoption of children
Farms
General rules for taxation in tax periods of less than a calendar year
Transitional regime applicable to capital gains derived from assets acquired prior to December 31, 1994 (reducing or abatement percentages)
Operations carried out in the futures and options markets
Freedom of amortization for employment-generating investments made by small companies
Participation of the Autonomous Communities and Cities with Statute of Autonomy in the management of personal income tax
Subject to personal income tax: personal aspects
Specific formal obligations derived from the international tax transparency regime
Example: Distribution of the share premium and capital reduction with return of contributions in securities not admitted to trading
Minimum contribution period. Maximum annual contribution and total amount of accumulated premiums
"Oven surface" module
Transfer of assets by taxpayers over 65 years of age with reinvestment of the amount obtained in annuities
Subject
IAE heading: 642.5 - Retail trade of eggs, poultry, farm rabbits, game; and products derived from them
Chapter 3. Earned income
Transitional regime applicable to life and temporary annuities received as of January 1, 2007
Rioja (La)
Income from current grants and capital grants
Returns classified by regulation as obtained in a notoriously irregular manner over time: reduction 30 percent
Example 2. De facto couple with common children residing in the Community of Galicia
Amount and limit of the deduction
Immediate, lifetime or temporary income insurance
IAE heading: 721.2 - Transportation by autotaxi
Maximum deduction limit
Specific valuation standards
For large family
For acquisition or rehabilitation of housing by young people in rural areas
Special assumptions
Transitional regime for the reduction of life insurance contracts concluded before December 31, 1994
Incompatibility between methods and modalities for determining net performance
Attribution criteria
Particular data of each property
Forestry operations
General deduction regime table (Law 27/2014, of November 27, on Corporate Tax)
General scheme
IAE headings: 651.3 and 5 - Retail trade of lingerie, corsetry and special garments
Community of Valencia
Deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic Area
Criteria for the temporary allocation of the components of the net income of economic activities
Objective and subjective scope
Deduction for investments in West African territories and for propaganda and advertising expenses
Examples
Financial income derived from the postponement or fractionation of operations carried out in the development of the activity
Chapter 18. Net rate, rate resulting from self-assessment, differential rate and result of the declaration
Example: Acquisition or transfer by the borrower of securities homogeneous to those borrowed
Non deductible expenses
Introduction
For the payment of interest on loans for master's and doctoral studies
Freedom of amortization in the cases contemplated in article 12.3 of the Corporate Tax Law
Canary Islands
For unpaid foster care of minors
Castilla y León
Autonomous Community of the Canary Islands
Table of special deduction regimes (Events of exceptional public interest in force during the year)
Article 35 LIS "Deduction for research and development and technological innovation activities"
Concept and scope of application of the direct estimation method
IAE headings: 647.2 and 3 - Retail trade of any kind of food and beverage products on a self-service or mixed basis in establishments whose sales room has an area of less than 400 square meters
Due to Social Security contributions for domestic employees
Maternity or paternity and similar benefits and non-contributory family benefits
Deduction for investment in new elements of tangible assets or real estate investments used for economic activities
Investment by an angel investor for the acquisition of shares or social participations
Exempt amount: Limits
Introduction
Special fractionation assumptions
Exempt capital gains
Practical case
Example 4. Deduction for large family with transfer of right and advance payment
Presentation of personal income tax returns 2019
Activity 7: Uses that correspond to the transferor in agricultural activities carried out under a sharecropping regime
Income not subject to imputation
Imputation of income by partners or participants of collective investment institutions established in tax havens
Special Cases
For works to adapt the habitual residence for people with disabilities
Maintenance and stay expenses exempt from tax
Examples: Capital gains and losses
For foster care of minors
"Places" module
Heritage elements updated under Royal Decree-Law 7/1996 or Law 16/2012
Deductions included
Mobile or itinerant work centers
Income with a generation period of more than two years, other than those derived from social security systems
Individualization of real estate income
Requirements
Allocation of capital gains and losses produced in 2019
Example: exchange of goods and rights
Application of the deduction in the personal income tax return
Requirements and conditions for the application of the exemption
For amounts donated for international development cooperation and entities for the fight against poverty, social exclusion and help for people with disabilities.
Estimated real estate capital returns and related transactions
Subject
Special scheme: Capital gains due to change of residence
Table of due dates for filing deadlines and current late payment interest rates
Limits
Deductible expenses
IAE heading: 653.3 - Retail trade of household items, hardware, ornaments, gifts, or promotional items (including costume jewelry and small appliances)
Dissolution and liquidation of certain civil companies: Tax deferral regime
Example
Andalucía
Common rules applicable to contributions to social security systems
Special scheme: Capital gains due to change of residence
Accounting and registration obligations of taxpayers who carry out economic activities
Community of Valencia
Autonomous Community of Cantabria
Guide to regional personal income tax deductions in 2019
Taxation of the general taxable base
In general: Onerous transfers of listed securities
For each minor in emergency, temporary or permanent foster care or custody for adoption purposes
For taxpayers with disabled spouses or common-law partners
Phase 5: Determination of the reduced net return on the activity
Special scheme applicable to employees posted to Spanish territory
General concept and characteristic notes
General scheme
For single-parent families
Compensation from the State and the Autonomous Communities to compensate for the deprivation of liberty
Contributions to corporate social security plans
For acquisition of habitual residence by people with disabilities
Filing
Independent activities and accessory operations
Constitution of usufruct
For domestic help
For extracurricular foreign language learning expenses
Applicable limit
For unemployed taxpayers
Maximum limit and excess contributions
For investment in the acquisition of shares or equity interests in new or recently created entities
General rule of linear distribution of total capital gain
Special regime for tax deferral of securities exchange
Content and timing of the accusation
Income from the transfer of own capital to third parties
Capital gains and losses obtained in the year
Habitual residence in Spanish territory
Due to the increase in the costs of external financing for investment in primary housing derived from the rise in interest rates
Purchase of stocks (merchandise and raw materials)
For donations with ecological purposes
Subject
Assets assigned to an economic activity
Community of Madrid
Long Term Savings Plans
Phase 2. Determination of reduced net yield
IAE heading: 419.3 - Fried dough manufacturing industries
Activity 1: Agricultural or livestock likely to be included in the special VAT regime for agriculture, livestock and fishing
Temporary imputation of capital gains and losses
Heritage elements assigned or disaffected less than three years in advance
Deduction for actions for the protection and dissemination of Spanish Historical Heritage and World Heritage
Compensation paid by Public Administrations for personal injuries
Amortization: tax-deductible provisions for the year
Purpose and general regime of the deduction
Aragon
Consequences of the exclusion of the objective estimation method
Practical case
Onerous transfers of securities not admitted to trading on any of the regulated securities markets of the European Union
"Non-salaried staff" module
Introduction
Special case of integration of income obtained from the transfer to third parties of own capital from related entities
Requirements to consider a deductible expense
For rehabilitation of the habitual residence
a) Deliveries to employees of products at discounted prices that are made in company canteens, canteens or social commissaries
Special deduction regimes (events of exceptional public interest)
"Vehicle Loading" module
For birth or adoption of the first and/or second child in towns with less than 10,000 inhabitants
e) Amounts paid by the company for the collective transportation of its employees between their place of residence and the workplace
Community of Valencia
Exclusive quantitative limits
Example. Deduction for maternity and increase for custody expenses in daycare centers or authorized early childhood education centers
To pursue higher education studies outside the island of habitual residence
Benefits received for burial or burial
For donations or transfers of use or loans for other purposes of a cultural, scientific or non-professional sports nature.
For foster care of minors
Deductible expenses: of administration and storage
Phase 1. Integration and compensation of income obtained in the tax period
Deductions for investments in the Canary Islands
Common rules for deductions
IAE heading: 659.6 - Retail trade of toys, sporting goods, sports clothing, footwear and headgear, weapons, cartridges and pyrotechnic items
IAE heading: 673.1 - Special category cafes and bars
Due to the performance by one of the spouses of the family unit of unpaid work at home
General scheme
Determination of the amount of attributable income
General corrective indices
Special rules
Bonuses for participation in international peace or humanitarian missions to the members of said missions and compensation for international peace and security operations
Calculation of the amount corresponding to this reduction for employment incentives
For investment in habitual housing that is considered protected and for young people
Exemptions
Self-consumption and free transfers
Deduction percentages
They are not considered personal income tax taxpayers.
Current and capital subsidies: distinction
Delimitation
Phase 1. Determination of net return
IAE heading: 653.2 - Retail trade of electrical, electronic materials and devices, household appliances and other household appliances powered by other types of energy other than electricity, as well as kitchen furniture
The 2019 personal income tax return: general features
Transfer of shares or participations acquired before December 31, 1994
Integration and compensation of income in the general tax base
Practical examples
For donations and contributions for cultural, sports, research or teaching purposes
Communication of variations that affect advance payment
Compensation for dismissal or termination of the employee
IAE headings: 643.1 and 2 - Retail trade of fish and other fishing and aquaculture products and snails
Example 4. Marriage with common children residing in the Autonomous Community of the Balearic Islands
Phase 3. Determination of Total Reduced Net Return
Through donations, transfers of use or loan contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption
Donations of goods with the right to deduction in the tax
Due tax
Allocation of capital gains and losses produced in years prior to 2019
Community of Castilla y León
i) Remunerations to collaborators in humanitarian or social assistance activities
For the care of minor children
IAE heading: 654.6 - Retail trade of covers
Example: Reinvestment in habitual residence
Income to be included in the taxable savings base
IAE heading: 659.7 - Retail trade of seeds, fertilizers, flowers and plants and small animals
For certification of sustainable forest management
For the purchase of textbooks and school supplies
Other tax deductible expenses (except provisions)
Phase 1: Determination of total work performance
Returns on capital assets
Deduction percentages
Amount and limits of the deduction
Individualization of work performance
Liquidation treatment of progressively exempt income that forms part of the general tax base
IAE heading: 757 - Moving services
Previous issue: small business concept
Deduction percentages
Introduction
Index 6. Crops on irrigated land that use electric energy for this purpose
Table: Adjudication excesses in the extinction of the condominium. TEAC Resolution of June 7, 2018
Examples
Use of housing
By investment in shares of entities listed in the expanding companies segment of the alternative stock market
For ascendants over 75 years of age or over 65 years of age with disabilities
Civil societies: situation as of January 1, 2016
Measures to avoid double taxation
Temporary limits for the application of reductions of the transitional regime
Acquisition or refurbishment of the main residence
Other general deductions from previous years
For the care of dependent people
Inventory variation (only if there is a decrease in inventory at the end of the year)
For fostering minors
Example: Reduction due to employment incentives
c) Income from courses, conferences, colloquiums, seminars and similar
For daycare expenses
Income from movable capital
Practical case
Table: Classification of yields according to their origin
For the amounts invested in rehabilitation works of the habitual residence
Reductions for contributions and contributions to social security systems
Minimum for disability of ascendants or descendants
"Vehicle tax power" module
Transfer of shares or participations for which the deduction had been made for investment in new or recently created companies with reinvestment of the amount obtained in another new or recently created entity
For dependent work
Capital gains not subject to personal income tax
Transmissions of affected assets
IAE heading: 663.1 - Retail sale outside a permanent commercial establishment of food products, including beverages and ice cream
General regulation and limits
Contributions to social security systems in which the taxpayer's spouse is a participant, mutual member or owner
Scope
Tax Calculation: determination of full quotas
Economic activities carried out through entities under the income attribution regime
Corrective index for starting new activities
Assumptions of capital gains exempt from taxation
Obligations with respect to the provision of information
Scholarships
Scope of application of the simplified modality
Financial expenses
Table: Deduction for investments in the Canary Islands
For investments made in entities listed on the alternative stock market
Simplified mode
"Electricity consumption" module
Special tax imputation criteria of the Personal Income Tax Regulations
Chapter 9. Returns on economic activities in objective estimation (II) (Agricultural, livestock and forestry activities)
Annex: List of municipalities of La Rioja with the right to deduction: "For acquisition or rehabilitation of a second home in rural areas"
By investment in agricultural companies and agricultural cooperative societies or community exploitation of the land
Common requirements for the application of deductions
Expenses of the owner of the activity
Deductible expenses
Deductions from the total liquid contribution
For conservation or improvement works on the quality, sustainability and accessibility of habitual residences carried out in 2014 and 2015.
Advance payment of the maternity deduction
Livestock farms
Delimitation of the returns from economic activities
Electronic submission via the Internet
1st Period of permanence of the heritage element
In particular, depending on the family situation that gives the right to the deduction
Index 7. Because it is a company whose reduced net return does not exceed 9,447.91 euros
Repairs and upkeep
For donations for scientific research and development and technological innovation
Individualization of capital gains and losses
Income not subject
Non-monetary contributions to companies
Individualization of real estate capital returns
Transfer of usufruct
Exemptions for income from economic activities
Special labor relations of a dependent nature
Limits and excess contributions
Example: Deduction for investment in new elements of tangible assets or real estate investments used for economic activities
Officials and employees destined for Spain
Autonomous Community of Castilla-La Mancha
Information to be provided in the personal income tax return
Summary tables of components of general income and savings income
Table-summary of the personal and family minimum
IAE heading: 659.2 - Retail trade of office furniture and office machines and equipment
3º Reducing or abatement coefficients
Madrid (Community of)
Subjective scope and people who can make contributions
Other special rules
For donations to entities that promote the use of the Catalan or Occitan language
Integration and compensation of revenue
Specifically: Distribution of the share premium and capital reduction with return of contributions
Circumstances that must occur for the application of the objective estimation method
Example: sale of fully or partially paid-up shares
For donations for ecological purposes and for scientific and technical research and development
For expenses in the acquisition of textbooks and for language teaching
Example 1. Deduction for dependent disabled descendants with advance payment
Proration, calculation of the amount and limit of deductions
Deductible concepts and basis of deduction
For taxpayers over 75 years of age
For certain subsidies and aid granted due to a declaration of an area seriously affected by a civil protection emergency
Beneficiaries and taxpayers who can make contributions with the right to reduction
Spin-off or merger of companies
Assumptions that do not constitute income from work in kind
IAE heading: 692 - Repair of industrial machinery
For international adoption of children
Deductible withholdings corresponding to subsidized income
Chapter 5. Investment income
For investment in the acquisition of shares or equity interests in new or recently created entities
Phase 2. Compensation of negative items pending from previous years
Cantabria
For cash donations to descendants or adoptees under 35 years of age for the acquisition or rehabilitation of their first habitual home
Maximum limit of reductions for the exercise of certain economic activities
Other expenses necessary to obtain returns
Summary table of special rules
Example: Transfers of assets in exchange for a temporary or life income
Autonomous Community of Catalonia
Aspects to take into account for your application
Phase 2: Determination of reduced net income
Net return indices applicable to products or services derived from agricultural, livestock and forestry activities in objective estimation
Capital gains and losses
Contributions and contributions to pension plans
General considerations
Maximum deductible investment bases
Tax obligations of entities under the income attribution regime
Deductions for donations and other contributions
Example: Payment of dividends through the delivery of fully paid-up shares
Autonomous Community of the Principality of Asturias
Introduction
IAE heading: 659.3 - Retail trade of medical, orthopedic, optical and photographic apparatus and instruments
Galicia
Determination of the general taxable base subject to tax
Subject
Requirements and conditions to apply the additional increase
Order of application of deductions on the full regional quota
For rental of main residence
IAE heading: 691.1 - Repair of electrical household items
What does it consist of
For renting a principal residence for persons under 36 years of age
Autonomous Community of Cantabria
Specific valuation rules for listed shares
Example: Onerous transfers of unlisted securities
Specific valuation standards
Insurance premiums
Other measures to avoid overtaxation of imputed income
General scheme
Autonomous Community of Castilla-La Mancha
Deferred, life or temporary annuity insurance
Instrumentation
Concept and scope of application
Chapter 4. Returns on capital assets
IAE heading: 691.2 - Repair of motor vehicles, bicycles and other vehicles
Amounts of the personal and family minimum approved by the Autonomous Communities for the calculation of the regional tax
Help services 2019 Income Campaign
Investment income
Autonomous Community of La Rioja
For daycare expenses for children under 3 years old
Self-consumption of goods and services
Qualification of attributed income and attribution criteria
Procedure for suspending the payment of personal income tax debt without late payment interest
IAE heading: 663.4 - Retail trade outside a permanent commercial establishment of drugstore and cosmetic items and chemical products in general
IAE heading: 644.2 - Shipments of bread, special breads and pastries
Example: Annuities for alimony for children
Capital gains and losses that make up the tax base of savings
Transfer of shares or participations acquired before December 31, 1994
Activities included in the list contained in Order HAC/1264/2018, of November 27
For rental of primary residence for young people
Returns with a generation period of more than two years or obtained in a notoriously irregular manner over time
Returns obtained from participation in equity of any entity
Activities included in the 2019 financial year in the objective estimation method
Obtaining the draft personal income tax return and tax data
Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: minimum personal and family
Cantabria
Special case: entities resident in countries or territories classified as tax havens or zero taxation
For the purchase of new construction property for primary residence
Article 38 LIS "Deduction for job creation for workers with disabilities"
Activities included in the list contained in Order HAC/1264/2018, of November 27
Example: calculation of late payment interest for improper deductions
Loss of exemption from certain remuneration in kind
Taxation of the taxable base of savings
Amounts intended for amortization
General requirements
Determination of the amount of positive income to be imputed
Donations made to entities not included in the scope of Law 49/2002
State deductions for amounts invested to subscribe for shares or participations in new or recently created companies
Exemption
Initiation of the procedure
Specialties in determining the full state and regional quota
"Seats" module
Performance of economic activities
Works and installations to adapt the habitual residence for reasons of disability
Example: Income obtained from participation in the own funds of any entity
For expenses in nursery schools, children's centers or personnel hired to care for children from 0 to 3 years old for taxpayers who establish their habitual residence in small municipalities of La Rioja
Special case: refund request in the case of taxpayers who died during 2019
List of countries and territories classified as tax havens in Royal Decree 1080/1991, of July 5
Requirements for the imputation of real estate income
Taxation and mobilization of economic rights
Regularization through the presentation of complementary self-assessment
Tax incentives applicable to small companies
Autonomous Community of Extremadura
Special valuation rules
Special corrective indices
For daycare expenses
For expenses on credit insurance premiums to cover non-payment of rent on housing leases (landlord deduction)
Declaration of imputed real estate income
IAE heading: 641 - Retail trade of fruits, vegetables and tubers
Delimitation of each of the activities
j) Remuneration derived from special employment relationships
Premiums paid to insured pension plans
Madrid's community: Minimum amounts for descendants
Deduction for Investments in the acquisition of fixed assets
Subject
Investment income: general questions
Chapter 11. Capital gains and losses
For donations to certain entities whose purpose is to promote the Catalan language
Exempt income with progression
Amortization rules
Habitual residence in the territory of an Autonomous Community or City with Statute of Autonomy for personal income tax purposes
a) Reductions in share capital
Impairment losses on assets
Examples
IAE headings: 672.1, 2 and 3 - Cafes
For taxpayers who are beneficiaries of family benefits (only those who died before July 25, 2019)
Due to multiple births or adoption
Catalonia
Priority patronage activities in 2019
Payment in two installments
Losses due to credit impairment due to possible insolvencies of debtors
For investment in primary residence
Treatment of capital gains or losses derived from elements affected by the exercise of economic activities
Examples: Small company
Autonomous Community of Andalusia
Extinction of life or temporary annuities
For the amounts allocated to non-occasional custody in daycare centers and first cycle early childhood education centers of children or children under the permanent foster care modality, under three years of age.
For the birth or adoption of a child
Practical case
General or regional deductions for amounts invested in the acquisition, construction, expansion or rehabilitation of the habitual residence and for works to adapt the habitual residence for people with disabilities
For rent of habitual residence
Disposition of rights consolidated by mutualists, participants or insured
Special case: transfers of shares in listed investment funds
Transmissions or redemptions of shares or participations in collective investment institutions regulated by Law 35/2003
Documentary justification of certain regional deductions for donations or transfers of use or loan
Principality of Asturias
Example 3: Determination of the amount of gain not derived from the transfer of assets
For taxpayers with disabilities
For donations to certain entities aimed at research, scientific or technological development, or innovation
Other requirements and conditions for the application of the exemption
Index 4. Feed purchased from third parties in more than 50%
For rental of habitual residence by young people, the elderly and people with disabilities
By investments in domestic water saving devices
For domestic supply of electricity and gas for emancipated young people
For investment in habitual residence that is considered protected
By investment in shares of entities listed in the expanding companies segment of the alternative stock market
Introduction
For dependent family members with disabilities
Exemption
For acquisition of textbooks and school supplies
Income that is considered obtained in Ceuta or Melilla
Particular rules for the application of the amortization table
For amounts invested in the recovery of the historical, cultural and natural heritage of Castilla y León
State lien
Scholarships to pursue regulated studies
Real estate income allocation
Scope of application and general requirements
IAE heading: 419.2 - Bakery, pastry and cookie industries
Transfer of shares or participations acquired before December 31, 1994
Autonomous Community of the Murcia Region
As an example, they are required to declare
Summary Tables: Taxation of life or disability insurance contracts and capitalization operations
Treatment of VAT accrued
Liquidable base of savings
Reduction amount
Delimitation and conditions for its application
Net income from work to be included in the tax base
Officials and employees destined abroad
Individualization of the returns from economic activities
Introduction: scheme
Quantification of the number of units employed, used or installed in the activity of the different signs or modules
Balances pending application of support programs completed prior to January 1, 2019
Aid of any kind received by those affected by HIV
In particular
Individual taxation and option for joint taxation
For families with two or more descendants and low income
Community of Madrid
Donations made to entities included in the scope of Law 49/2002
Income allocation regime
b) Lucrative transfers due to the death of the taxpayer
Provision of economic rights and taxation of the insured annuity
Personnel costs
Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)
For single-parent families
Conditions for applying the minimum for disability
Transitional regime of the deduction for investment in habitual residence
IAE heading: 675 - Services in kiosks, booths, barracks or other similar premises
Compensation for personal injuries resulting from civil liability
For amounts destined for cultural fertilizers
Concept and scope of application
Example 6. Taxpayer with a child with disabilities residing in the Autonomous Community of La Rioja
Autonomous tax
Concepts that do not give the right to deduction
Tax return result
Tax regime for benefits received and advance disposal of consolidated rights
For amounts allocated by their owners to the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage
Calculation of the part of the capital gain generated before January 20, 2006
Introduction
Introduction and scope of application
For rental of main residence
General issues
Exclusive quantitative limits
Completion, presentation and entry of complementary self-assessments
IAE headings: 652.2 and 3 - Retail trade of drug products, perfumery and cosmetics, cleaning products, paints, varnishes, solvents, papers and other products for decoration and chemicals, and articles for hygiene and personal hygiene
Delivery of Historical Heritage assets in payment of personal income tax
Purpose, maximum base and percentage of the deduction
g) Special rights of economic content reserved by the founders or promoters of a company
Murcia Region
Public benefits for hosting people with disabilities, those over 65 years of age or younger
Table: Classification of income according to its integration into the tax base
For the first acquisition of their habitual residence by taxpayers aged 35 or under
Paintings: Methods and modalities for determining the net income of economic activities: direct estimate
Example: application of the transitional regime for the reduction of life insurance contracts concluded before December 31, 1994
Catalonia
Public financial benefits linked to the service, for care in the family environment and personalized assistance
For investment in the acquisition of shares and corporate interests as a result of agreements to establish companies or increase capital in commercial companies
Summary table
In general: Refunds derived from personal income tax regulations
Autonomous tax
Full computable income
Income from capitalization operations and life or disability insurance contracts
Special rules applicable to certain subsidies or aid
For multiple births or for two or more adoptions constituted on the same date
Incompatibilities between deductions
IAE heading: 933.1 - Teaching how to drive land, water, aeronautical vehicles, etc.
Activity 4: Livestock breeding, guarding and fattening services (including poultry)
For the purchase of school supplies
In general
a) Benefits derived from social security systems
Concepts that do not give the right to deduction
For large family
Not derived from transfers of assets
Determining the amount of capital gains or losses: general rules
For renting social housing (lessor's deduction)
For the acquisition of habitual residence by victims of terrorism
For donations with ecological purposes
Income obtained from the transfer of own capital to third parties
IAE heading: 973.3 - Document copying services with photocopying machines
For investment in social economy entities
Hedging instruments for risk of increase in the variable interest rate of mortgage loans intended for the acquisition of a primary residence
In particular, analysis of the expenses of article 19.2.f) of the LIRPF
Summary table
Exempt gains from reinvestment

Filing
Guide to the main new developments in Personal Income Tax in 2019
Guide to regional personal income tax deductions in 2019
Chapter 1. 2019 Income Tax Return Campaign
Chapter 2. Personal Income Tax (IRPF): general questions
Chapter 3. Earned income
Chapter 4. Returns on capital assets
Chapter 5. Investment income
Chapter 6. Income from economic activities. General issues
Chapter 7. Income from economic activities. Direct estimation method
Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)
Chapter 9. Returns on economic activities in objective estimation (II) (Agricultural, livestock and forestry activities)
Chapter 10. Special procedures: imputation and attribution of income
Chapter 11. Capital gains and losses
Chapter 12. Integration and compensation of revenue
Chapter 13. Determination of the taxpayer's income subject to tax: taxable base
Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: minimum personal and family
Chapter 15. Tax calculation: determination of full quotas
Chapter 16. General deductions from the quota in the 2019 financial year
Chapter 17. Regional deductions from the quota applicable in the 2019 financial year
Chapter 18. Net rate, rate resulting from self-assessment, differential rate and result of the declaration
Regulations

Practical manual for Income Tax 2019.

Personal income tax cover 2019

Filing
Guide to the main new developments in Personal Income Tax in 2019
Guide to regional personal income tax deductions in 2019
Chapter 1. 2019 Income Tax Return Campaign
Chapter 2. Personal Income Tax (IRPF): general questions
Chapter 3. Earned income
Chapter 4. Returns on capital assets
Chapter 5. Investment income
Chapter 6. Income from economic activities. General issues
Chapter 7. Income from economic activities. Direct estimation method
Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)
Chapter 9. Returns on economic activities in objective estimation (II) (Agricultural, livestock and forestry activities)
Chapter 10. Special procedures: imputation and attribution of income
Chapter 11. Capital gains and losses
Chapter 12. Integration and compensation of revenue
Chapter 13. Determination of the taxpayer's income subject to tax: taxable base
Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: minimum personal and family
Chapter 15. Tax calculation: determination of full quotas
Chapter 16. General deductions from the quota in the 2019 financial year
Chapter 17. Regional deductions from the quota applicable in the 2019 financial year
Chapter 18. Net rate, rate resulting from self-assessment, differential rate and result of the declaration
Regulations

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Updated webpage: 19/February/2025