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Index of Model 100. Personal Income Tax Return 2019

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7.3.4.11. Cádiz
10.8.4. For amounts donated to promote research, development and innovation
7.2.3.11 Reduction applicable to income derived from certain insurance contracts
7.4.4.5. Amortisation and depreciation
9.8.2.2.8. Deduction for advertising and publicity expenses
10.11.16 To alleviate damage caused by the explosion of pyrotechnic material
10.7.4. For taxpayers over 75 years of age
8.1.2.1. Completion
10.5.11. For investment in primary residence
9.4.2. Donations with a limit of 10% of the taxable base
10.5.12. For works to adapt the habitual residence due to disability
8.1.3.2. Completion
10.14.14. For investment in the habitual residence of young people under 36 years of age
10.14.6. For the acquisition of a primary residence in small municipalities
12.4. Unreduced excess of employer contributions to collective dependency insurance
8.2.3.7. Internal transfer
8.3.3. Savings tax base
8.9.3.1 Completion
10.12. Community of Madrid
10.6.10. For domestic help
10.12.7. For families with two or more descendants and low income
9.8.2.2.42. Special regime "Ceuta and the Legion, 100 years of union"
7.3.4.37. Segovia
7,4,2,4. 30% reduction
9.4.3. Membership fees and contributions to political parties, federations, coalitions or electoral groups
5.6. Representative
7,4,3,6. Corrective indices
10.11.8. For investment in the acquisition of shares or equity interests in new or recently created entities
3.3. Declaration for personal income tax
8.2.6.6. Section G: Integration and offsetting of capital gains and losses
10.5.4. For study expenses
10.15.16. For donations with ecological purposes
8,9,5,4. Deduction for ascendants caring for persons with disabilities
10.2.13. For those over 70 years old
10.11.9. For investment in the acquisition of shares or equity interests in new or recently created entities and their financing
10.2.1. For the birth or adoption of the third or subsequent child
7,3,5. Rights to use real estate in turn
7.4.4.4. Revenues
10.9.3. For donations to entities that promote scientific research and technological development and innovation
8.12.1.2.1. Supplementary declarations without penalty, interest or surcharge
10.8.8. For investment in environmental facilities and adaptation for people with disabilities in their habitual residence
Other external services
10.15.8. For ascendants over 75 or over 65 who are disabled
10.15.23. For the purchase of school supplies
3.3.7. Special forms of payment
8.1.1.1. Entities in the income allocation system
8.9.1. Net share
8.5.5. Allowance for disability
Members of the electoral boards
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
8.1.1.2. Calculation of attributed income and payments on account
8.2.3. Special calculation rules
10.14. La Rioja
8.9.5.1.3.Completion
9.9.2. Completion
10.15.9. Due to the performance by one of the spouses of the family unit of unpaid work at home
3.3.6. Refund
3.5.1. National regulations
3.1.2. Income exempt from article 7 of the Law
7,1,7. Temporary attribution
8.2.6.3. Section F3 Capital gains and losses arising from the transfer of assets (to be included in the general tax base)
8.2.6.5.1.Special regime for mergers, spin-offs and exchange of securities of non-resident entities
9.8.2.2.41. Special regime "Barcelona Mobile World Capital"
10.12.6. For educational expenses
9.8.2.2.34.Special regime "I centenary of the Picos de Europa National Park"
8.2.3.14. Operations in the futures and options market
7,3,7,3. Available to its holders
8.2.5.1. Collective investment institutions
7,4,2,5. Reduction for economically dependent self-employed workers or with only unrelated client
7,2,3,4. 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
10.15.4. For large or single-parent family
8.12.1.2.2. Supplementary declarations including late payment interest
8.12.1.2.3. Special assumptions of fractionation: death and change of residence
Deferred integration: Capital losses arising from transfers with repurchase of the transferred asset
10.4.12. For leasing of properties intended for housing
10.5.19. For single-parent families
10.11.1. By birth or adoption of children
10.3.6. For donation of rural properties in favor of the Principality of Asturias
10.4.11 To pursue higher education studies outside the island of habitual residence.
7.3.4.45. Zamora
9.8.2.2.26. Special regime "Reading Promotion Plan (2017-2020)"
11.3. Exemption from reinvestment in habitual residence
10.1.2. By birth or adoption of children
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
8.2.6.4. Section F4: Capital gains from change of residence outside Spanish territory
9.8.2.2.33. Special regime "1st centenary of the Ordesa and Monte Perdido National Park"
8.2.5.2. Collective investment institutions established in tax havens
8,9,5,6,1. Completion
10.14.5. For investment in works to adapt the habitual residence
7.3.4.4 Asturias
8.2.6.1.3. Other capital gains and losses not arising from the transfer of assets
8.2.6.2.1. Derivatives of transfers or reimbursements of shares or interests in collective investment institutions.
8.2.6.4.1. Completion of F4
10.4.7. For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage
7.1.1. Full returns
10.11.15. for certain fire subsidies from October 2017
7.3.4.19. Granada
8.2.6.2.4.3. Transfer value: unaffected elements
7,4,3,8. Reduction for economic activities in Lorca
8.1.4.1.2. Imputation of income
8.8. Regional deductions from the quota
7,1,6. Reduction for obtaining work income
7.3.4.10. Cáceres
10.8.18. For paternity
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
10.1.6. For investment in the acquisition of shares and corporate interests as a result of agreements to establish companies or increase capital in commercial companies
10.1.7. For adoption of children in the international sphere
10.5.10.For large families
5.2.3 Children of the family unit who have not received income and other descendants entitled to the minimum
8.9.2. Increase in the net tax rate due to loss of the right to certain deductions from previous years
10.9.4. For rental of main residence
9.7. Deductions for income obtained in Ceuta or Melilla
8.2.3.8. Compensation for losses or accidents
9.9.2.1. Allocations to the reserve for investments in the Canary Islands
9.8.2.2.13. Special regime “Obesity Prevention. Lighten your life”
Patronage incentives: expenses on activities of general interest
7.4.4.3. Criterion for the temporary allocation of collections and payments
8.3.2. Offsetting negative items in the general tax base
3.3.8. Additional documentation to be submitted with the declaration
10.4.6. For investment in the acquisition of shares or interests in new or recently created entities
7.3.4.36. Santa Cruz de Tenerife
10.10.10. For renting a habitual residence for taxpayers under 36 years of age
1. Introduction
Purchase, Inventory Variation and Other Operating Consumption
10.15.15. For obtaining income derived from the leasing of housing whose rent does not exceed the reference price for private rentals
7,3,4,3. Almería
9,8,4. Special regime for investments in the Canary Islands
10.8.9. For the purchase of new construction property for primary residence
7,3,7,4. Primary residence in 2019
3.4. Assistance services
7.3.4.29. Murcia
9.8.2.2.19. Special regime "5th centenary of Magellan and Elcano's world voyage"
7.3. Income from real estate
8.2.3.15. Unjustified capital gains
3.5.2. Autonomous regulations
8.5.4. Minimum per ascendant
9.8. Deductions for incentives and stimuli to business investment
Cases in which there is no alteration of assets
9.8.2.2.32. Special regime" Milliarium Montserrat Decade Plan 1025-2025
10.8.19. For adoption expenses
10.14.13. For the supply of electricity and gas for domestic use for young people
Diets and travel allowances for employed personnel
8.1.3.2.1. Non-resident entities and participating taxpayers
10.1.5. For amounts invested in the rental of habitual residence
9.8.2.2.20. Special regime "25th anniversary of the UNESCO declaration of Mérida"
10.14.7. For expenses in schools and childcare centres
7,3,7,5. Housing in which, in case of separation or divorce, the children and/or the ex-spouse reside
10.8.3. For amounts donated to foundations in Castilla y León and for the recovery of historical, cultural and natural heritage
Temporary income
11.4. Reinvestment exemption for newly created or recently created entities
3.1.1. Personal Income Tax Payers
12. Further information Annex C2
8.9.3. Deduction due to international double taxation
10.5.18. For fostering minors
10.9.2. For donations to entities that promote the use of the Catalan language
13. Additional information Annex C3
7.3.4.43. Valencia
10.2.12. For renting social housing (lessor's deduction)
7.3.4.28 Malaga
Financial expenses
7,1,2,2. Rules of assessment
10.11.2. For large family
8.2.6.2.4.2. Dates of transmission and acquisition
7,3,7. Completion
Wages and salaries
8.2.3.1. Shares and interests admitted to trading on official markets
9.8.2.2.40. Special regime "The Transition: 40 years of freedom of expression"
10.2.11. For leasing of habitual residence linked to certain transactions of payment in kind
9.1.1.3. Housing rehabilitation concept
10.11.10. For investment in shares of entities listed in the expansion companies segment of the Alternative Stock Market
Patronage incentives: collaboration agreements in activities of general interest
10.4.13. For renting a home due to temporary relocation
9.8.2.2.14. Special regime for athletes preparing for Tokyo 2020
10.11.3.For the care of minor children
7,2,3,2. Interest on financial assets with the right to bonus
7,4,3,3. Modules
10.5.3. For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of cultural interest
7.3.4.44. Valladolid
10.6.1. For leasing of habitual residence by young people, the elderly and the disabled
7.3.4.30. Ourense
9.9. Deduction of allocations to the reserve for investments in the Canary Islands
8.1.4. Imputations of income from transfer of image rights
10.15.10. For the first acquisition of their habitual residence by taxpayers aged 35 or under
10.1.13. For taxpayers with disabled spouses or common-law partners
11.5. Exemption for reinvestment in life annuities
Special labor relations of a dependent nature
8.1.1.4. Completion
10.13.7. For investments made in entities listed on the alternative stock market
10.4. Balearic Islands
8.2.6.2.4.1. Type of heritage element
8.4.2.2. Mutual provident societies:
10.2.7. By investment in shares of entities listed in the expanding companies segment of the alternative stock market
10.5.25 For expenses in credit insurance premiums to cover non-payments
Other staff expenses
7,3,4,2. Alicante
7,4,2,2. Gross income
8.4.8. Determination of the general taxable base
9.8.2.2.1. Common standards
9.3. Deduction for home rental
8.9.5.1.2 Custody expenses in daycare or early childhood education centers
8.9. Net share and share resulting from self-assessment
10.10.9. For widowed taxpayers
7,3,6,5. Reduction of irregular returns
10.3.8. For multiple births or for two or more adoptions constituted on the same date
10.12.8. By investment in the acquisition of shares and social participations of new or recently created entities
7,1,1,1. Special labor relations
8.1.3.1.1. Imputation of income
Assumptions that are not computed as capital losses
9.8.2.1. Outstanding balances from previous years
10.9.1. By birth or adoption of a child
5,2,4. Examples of completion
7.3.4.21. Huelva
9.1.2. Construction or extension of habitual residence
9.8.2.2.25. Special regime "7th centenary of the archives of the Crown of Aragon"
10.15.25 for donations or transfers of use or loan for other purposes
Flight staff of airlines
8,9,5,4,1. Completion
10.2.2. For the birth or adoption of a child depending on the degree of disability
10.3.4. For investment in habitual residence that is considered protected
10.10.5. For multiple births
7,4,3,7. General reduction
8.2.4.1. General rules
10.15.2. Due to multiple births or adoption
9.8.2.2.12.Special regime "20th Anniversary of the Reopening of the Gran Teatro Liceo of Barcelona and the bicentennial of the creation of the Societat d'Accionistes
10.5.14. For unemployed taxpayers
8.2.3.6. Spin-off, merger or absorption of companies
8.12.1.2.4. Tax rate
10.15.14. For leasing a home for activities in a different municipality
3.2. Individual or joint taxation
8.1.4.1.1. Taxpayer, first transferee and employer
8.4.2.5. Dependency insurance
10.5.9. For daycare expenses
10.7.2. Due to taxpayer disability
10.1.10. For assistance to people with disabilities
Other tax-deductible concepts.
5.2.1. Children under 18 years of age and adults subject to extended or rehabilitated parental authority
9.8.5. Deduction for income derived from the sale of tangible assets produced in the Canary Islands
3.2.3. Rules applicable to joint taxation
3.3.5. Suspension of tax collection.
8.2.3.2. Shares and interests not admitted to trading on official markets
8.2.6.1.2. Prizes obtained by participating in contests or random combinations for advertising purposes
9.8.2.2.47. Special regime "Women's Universe II"
10.15.24. For conservation and improvement works in the habitual residence
8.12.1. Supplementary declaration: errors or omissions to the detriment of the Public Treasury
7.3.4.18. Girona
3.1.2.1. Exemption from certain prizes
Losses due to debtor insolvency
10.11.11. For donations for the purpose of scientific research and development or technological innovation
10.14.12. For internet access for emancipated young people
9.8.2.2.62 Special regime "Automobile Barcelona 2019"
10.10.8. For daycare expenses for children under 4 years old
9.8.2.2.61 Special regime "XXV Anniversary of the declaration by UNESCO"
7.4.4.11. Reduction of non-exempt income below 12,000 euros
13,4. Negative general taxable bases pending offset
8.2.3.10. Extinction of life or temporary annuities
7.3.4.22. Huesca
8.4.1. Reduction for joint tax payment
3.5.3. Other standards cited
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
7,2,3,1. Interest on accounts and deposits and financial assets in general.
9.8.4.3. Fixed asset acquisitions (25% deduction)
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.
10.12.2. For international adoption of children
7.3.4.33. Pontevedra
10.13.3. For daycare expenses
3.1.4. Tax period and tax accrual
10.6.2. For family care
12.3. Unreduced excess of contributions to social security systems
7.3.4.31. Palencia
10.2.8. For investment in the acquisition of shares or equity interests in new or recently created entities
9.4. Deductions for donations and other contributions
8.1.1.3. Information obligations of entities in the attribution of income
7.4.4.6. Corrective indices
9.1.1.1. Autonomous Community of Catalonia
9.8.2.2.29. Special regime "75th anniversary of the Diplomatic School"
7,3,6. Return on real estate property
Rents and charges
7,4,4,1. Scope
9.8.2.2. Deductions for the 2019 financial year
10.4.9 For declarants with physical, mental or sensory disabilities or with descendants with this condition
9.8.2.2.17. Special regime "Madrid Horse Week 17-19"
3.2.2. Option for joint taxation
7.4.3.13.1. Module units
8.12.1.1. General ideas
7,3,6,1. Concept and individualization and attribution of income
10.1.1. For taxpayers receiving family aid
8.2.1.3. Temporary attribution
10.5.20. For energy rehabilitation works and home renovation
7,3,6,4. Reduction for housing rentals
10.5. Canary Islands
7,4,1,2. Individualization
8.2.1. General concepts
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
10.7.12. For renting a habitual residence for taxpayers under 36 years of age
7,3,7,2. Lease as accessory property
7.4.4. Agricultural, livestock and forestry activities in objective estimation
10.6.11. For single-parent families
7.3.4.39. Soria
7,3,4,7. Balearic Islands
7.2.2. Gross income from movable capital
8.4.4. Contributions to social security systems established for the benefit of people with disabilities
9.8.2.2.6. For investment of profits
10.13.6. By investment in the acquisition of shares and social participations of new or recently created entities
9.8.2.2.46. Special regime “"Barcelona Equestrian Challenge"
9,8,2,2,2. For expenses and investments in research activities
8.4.6. Spousal pensions and alimony payments
8,9,5,1,1. Requirements and conditions of application
7,2,3,5. Income derived from the transfer, amortization or reimbursement of other financial assets
10.9.6. For taxpayers who become widowed
10.9.5. For the payment of interest on loans for master's and doctoral studies
8.2.3.5. Separation of partners and dissolution of companies
10.4.1. For certain investments to improve the sustainability of the habitual residence
10.7.3. Due to disability of ascendants or descendants
9.8.2.2.44. Special Regime "Badminton World Tour"
7.3.4.13. Castellón
10.8.17. For the care of minor children
9.8.2.2.35. Special regime "50th edition of the Barcelona International Jazz Festival"
9.8.2.2.54 Special regime "Spain Capital of Young Talent"
11. Additional information Annex C.1
7,4,3,1. Scope
8.1.3. Imputations of positive income in the international tax transparency regime
10.12.12 For the care of children under three years of age
10.7.11. For unpaid care of people over 65 years of age and/or with disabilities
10.10.6. For the purchase of school supplies
10.3.13. For expenses of descendants in centers from 0 to 3 years
10.14.4. For the acquisition or rehabilitation of a second home in a rural area
5.3. Ancestors over 65 years of age or with disabilities
7.1. Personal work earnings
10.3.7. For international adoption of minors
9.8.2.2.58. SPECIAL REGIME "Expo Dubai 2020"
7.2.3. Income from movable capital to be included in the taxable savings base
Individual systematic savings plans
7,2,3,9. Income from life insurance, deposits and financial contracts that implement long-term savings plans
8.5.1. Personal and family tax-free threshold
8.6.1. Exempt income except for determining the tax rate
8.6.2. Child support annuities paid by court decision
10.14.3. For amounts invested in the acquisition or construction of habitual housing for young people
7,3,4,6. Badajoz
8.2.2. General calculation rules
7,4,3,2. Classification in the IAE
8.1.3.1.4. Other issues
9.1.1. Acquisition or refurbishment of the main residence
7.3.2. Individualization
8.2.6.2.4.5. Cost price
10.11.6. For rental of main residence
8.2.5. Collective investment institutions
10.8.15. For multiple births or simultaneous adoptions
Exemptions
10.4.10. For leasing of habitual residence in favor of certain groups.
7,4,1,3. Temporary attribution
8,9,5,6. Deduction for ascendant, legally separated
8.3.4. Offsetting negative items in the savings tax base
14. Additional information Annex D
10.12.11 For donations to foundations and sports clubs
10.2.4. For the care of dependent people
10.11.5. For expenses directed to the use of new technologies in Galician homes
3. General issues
7.3.4.16. Coruña, A
10.4.15. For expenses related to descendants or foster children under 6 years of age
7,4,2,8. Completion of activities in direct estimation
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
10.14.9. For children from 0 to 3 years old enrolled in school in any municipality
Amortization provisions in simplified direct estimation
8.2.3.4. Non-monetary contributions to companies
10. Completing the IRPF. Annexes B
8.1.3.1.3. Deduction for international double taxation (international tax transparency scheme)
8.5.3. Minimum per descendant
9.8.2.2.49. Special regime "Centenario Delibes"
Social Security or contributions to mutual funds of the owner of the activity
8.4.7. Contributions to the mutual benefit society for professional athletes
10.10.3. For the care of family members with disabilities
9.8.2.2.37. Special regime "2019 Junior Men's Handball World Championship"
10.5.7. By birth or adoption of children
10.8.2. For the acquisition of housing by young people in rural areas
7.2.4. Income from movable capital to be included in the general tax base
8.2. Capital gains and losses
10.8.16. For multiple births or simultaneous adoptions that occurred in 2017 and/or 2018
Special integration regime
7.3.4.23. Jaén
5. Personal, family and general data
10.3.11. For foster care of minors
9. Completion of Personal Income Tax. Annex A1 - A2 - A3 - A4. General fee deductions.
8.9.4. Withholdings and other payments on account
9.8.2.2.7. Deduction for investments in West African territories
8.4.2. Reductions for contributions to social security systems. General scheme
10.4.8. For donations to certain entities whose purpose is to promote the Catalan language
8.1.3.1.2. Income subject to imputation
13,3. Unreduced excess of contributions from the professional sportsmen's social security mutual fund
10.2.16. For daycare expenses for children under 3 years of age.
7,1,2,1. Exclusions
10.1.3. For beneficiaries of protected housing aid
7.3.4.12.Cantabria
3.3.5.1.Provisional suspension of debt collection
7,1,9. Completion of additional data
7.4.4.12.2. Corrective indices and reductions
10.3.10. For single-parent families
10.4.4. For donations to certain entities aimed at research, scientific or technological development, or innovation
10.14.2. For the amounts invested in the rehabilitation of habitual housing
10.15.26 For amounts allocated to cultural fertilizers
7.3.4.32. Las Palmas
9.8.2. General scheme
10.7.8. For donations with the purpose of scientific research and development and business innovation
8.2.6.2.4.4. Transfer value: affected elements
12.1. Negative balances of capital gains and losses
9.8.2.2.45. Special regime "New Goals"
10.2.5. For donations for ecological purposes and for scientific and technical research and development
9,8,2,2,4. For job creation for workers with disabilities
10.5.8. For taxpayers with disabilities and those over 65 years of age
10.7.9. For expenses in the purchase of textbooks and language teaching
8.5.3.1. Guardianship and foster care of minors
10.3.2. For the acquisition or adaptation of the habitual residence for taxpayers with disabilities
10.1.11. For domestic help
Total amount of deferred capital corresponding to life insurance to whose performance the 4th DT of the Law is applicable
9.8.2.2.5. For job creation
10.12.3. For foster care of minors
8.5.2. Taxpayer tax-free threshold
5.1. Declarant/Spouse
8,9,5,5. Deduction for non legally separated spouse with disabilities
9.8.2.2.23. Special regime "IV Centenary of the birth of Bartolomé Esteban Murillo"
10.15.12. For amounts allocated to the acquisition or rehabilitation of habitual housing from public aid
Insurance premiums
8.6.3. Taxation of the general taxable base
9.8.2.2.22. Special regime "250th Anniversary of the 1767 Population Charter"
7.4.4.8. Extraordinary expenses due to exceptional circumstances
10.8. Castilla y León
Members of the jury court
Life annuities
7.3.4.46. Zaragoza
7,3,4,8. Barcelona
8.2.6. Completion
7.3.4.34. La Rioja
7.3.1. Imputation of real estate income. Cases in which imputation is appropriate
10.11. Galicia
7,3,7,1,2. Examples of completion
8.2.4. Transfer of asset-related elements subject to tax
9.1.3. Installation or adaptation works in the habitual residence of the disabled person
10.2.9. For the acquisition or rehabilitation of housing in rural or similar areas
10.9.7. For rehabilitation of the habitual residence
8.12. Regularization of previous declarations
9.8.2.2.15. Special regime for the 25th anniversary of the House of America.
9.8.2.2.16. Special regime "World Roller Games Barcelona 2019"
10.12.10. For investments made in entities listed on the alternative stock market
7,4,3,5. Minority due to investment incentives
7.4.3.13.2. Minorations, correction indices and reductions
10.15.1. By birth, adoption or foster care
10.3.12. For certification of sustainable forest management
8.2.3.11. Transfer of assets in exchange for a temporary or lifelong income
8.7. General deductions from the total fee
Tax-deductible provisions
8.2.6.1. Section F1: Capital gains and losses not arising from the transfer of assets
7.4.3.13. Completion of activities in objective estimation
10.8.13. For large family
10.9. Catalonia
10.5.1. For donations with ecological purposes
10.3.9. For large families
10.15.27 For investment in self-consumption facilities for electric energy
6.2 Keys
8.2.2.2. Transitional regime for profits derived from non-affected elements acquired before 31-12-94
3.3.4. Payment splitting and direct debit
10.8.11. For investment in rehabilitation of housing intended for rent
8.2.3.3. Shares and units of collective investment institutions
7.1.3. Estimated income and related transactions
9.8.2.2.30. Special regime "40th Anniversary of the Spanish Constitution"
7.4.3.11. Other business insights
8,9,5,7,2. Completion
8.2.4.3. Special rule: Transmission of assets that have enjoyed freedom of amortization
10.10. Extremadura
10.11.12. For investment in air conditioning and hot water installations in the habitual residence, which use renewable energies
10.15.20. For donations intended for the promotion of the Valencian language
8.2.6.2.6.Allocation to 2019 of capital gains and losses arising from transfers made in previous years
8.6.4. Taxation of the taxable base of savings
8.9.5.2. Family deductions
3.3.5.2. Suspension request
7.3.4.17. Cuenca
8.3. General tax base and savings tax base
8.13. Procedure for suspending the payment of tax debt
10.11.4. For taxpayers with disabilities aged 65 or over, who require assistance from third parties
11.2. Capital gains and losses with deferred value pending imputation
7.3.4.41. Teruel
10.15.7. For taxpayers with a degree of disability equal to or greater than 33 percent, aged 65 years or older
7,4,2,7. Reduction for starting an economic activity
10.7.1. By birth or adoption of children
Compensation
9.8.2.2.21. Special regime "2019 Canoe World Championship"
Cases in which there is no capital gain or loss
9.8.2.2.38. Special regime. Women's Handball Championship 2021
7,2,3,3. Dividends and other income derived from participation in the equity of entities
7.3.4.27. Madrid
10.5.16. For donations to non-profit organizations
10.15.13. For rental of main residence
10.5.24 For leases at socially sustainable prices, the lessor
8.2.6.1.1. Prizes obtained by participating in games, contests, raffles or random combinations without advertising purposes
7.4.4.12.1 Gross income and amortization
8.4. General taxable base and savings taxable base
VAT supported
2. Obligation to report
7,4,3,4. Reduction due to employment incentives
8,9,5,3,1. Completion
10.1.12. For workers for legal defense expenses of the employment relationship
8.4.9. Determination of the taxable base of savings
7.3.4.20. Guadalajara
7.2. Income from movable capital
6. Incorporation of tax data
7.4.3.12. 30% reduction
Amortization provisions
9.8.2.2.9. Special regime “200th anniversary of the Royal Theatre”
Other tax-deductible taxes
9.8.2.2.39. Special regime "Andalucia Valderrama Masters"
Transfer of the workplace
3.5. Regulations
7,4,2,3. Tax deductible expenses
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
10.7.7. For large family
7,4,1,6. Linked operations
10.5.23 For the lease of a habitual residence linked to certain transactions in payment in kind
10.1. Andalucía
8.4.2.3. Assured savings plans
10.10.4. For fostering minors
7.4.4.12. Completion of agricultural, livestock and forestry activities
7.4.4.10. 30% reduction
10.6.5. For donations to foundations or to the Cantabria Coopera fund
7.3.4.1 Albacete
Special rules
8.11. 2019 IRPF amount corresponding to the autonomous community of residence
8.4.2.4. Corporate social security plans
10.14.8. For fostering minors
9.8.2.2.31. Special regime "50th anniversary Sitges Film Festival"
8.1. Special procedures
8.3.1. General tax base
9.8.1. General conditions and requirements for application
7.4.3. Objective estimation regime (except agricultural, livestock and forestry activities)
5.2. Children and other descendants
10.13.8. For school supplies expenses
10.3.3. For the acquisition or adaptation of habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live
7,1,5. Net labor performance: deductible expenses
9.5 Deduction of family units for Member States of the European Union
10.8.20. Due to Social Security contributions for domestic employees
8.1.4.1. Completion
8.2.6.2.5 Other capital gains
10.4.5. Through donations, transfers of use or loan contracts and business collaboration agreements
10.4.14. For donations to third sector entities
9.8.2.2.59 Special Regime "Neurodegenerative Diseases 2020"
Allocations for living and subsistence expenses
5.8. Annual income concept
9.8.2.2.48 Special regime "Logroño 2021 our 5th Centenary"
7.1.4. Reductions in total performance
10.12.1. By birth or adoption of children
7. Fill in Income Tax return (I)
8.9.4.1.Completion
10.13.2. For donations for the protection of cultural heritage
7.3.4.35. Salamanca
7.3.4.24. León
8.9.5.7.1 Increase for number of children that exceeds the minimum required
3.1.3. Other income not subject to tax
Supplies
9.8.2.2.10. Special regime “VIII Anniversary of the University of Salamanca"
10.8.12. Deductions. Amount generated in 2016, 2017 and 2018 pending application
10.6.6. For foster care of minors
3.3.1. Filing of declarations
8.2.6.5. Section F5 Special regime for mergers, spin-offs and exchange of securities
9.1.4. Completion
10.6.7. For investment in the acquisition of shares or interests in new or recently created entities
Taxpayer's living expenses
7,3,7,1. Lease
10.13.1. For investment in habitual housing by young people aged 35 or under (including the transitional regime)
5.7. Habitual residence
7.4.4.9. Reduction Law 19-1995
9.8.2.2.50 Special regime "Jacobean Holy Year 2021"
10.5.17. for educational study expenses
7,4,1,4. Accounting and Registration Obligations
9.8.2.2.60 Special regime "Camino de la Cruz de Caravaca"
9.8.2.2.24.Special regime "IV centenary of the Plaza Mayor of Madrid"
9,8,3. Deduction for investment in new elements of tangible fixed assets or real estate investments related to economic activities
8.2.2.1. Amount of capital gains and losses
10.13.9 For donations for biosanitary research
7.3.4.42. Toledo
10.4.2. For textbook acquisition costs
9.8.2.2.43. Special regime "Multisport Triathlon World Championship Pontevedra 2019"
10.3.1. For unpaid care of people over 65 years of age
7.3.4.26. Lugo
10.9.9. Through investment by an angel investor through the acquisition of shares or equity interests in new or recently created entities
8.2.6.2.3. Capital gains and losses subscription rights
8.2.1.1. Concept of capital gains and losses
10.15.6. By reconciling work with family life
7,3,7,1,1. Amortization
10.13.10 By adoption or birth
10.11.14. For investment in agricultural companies and cooperative societies
10.2.3. For international adoption of children
3.1. Background ideas
10.5.21. For illness expenses
9.8.2.2.55 Special regime "Coronation of Our Lady of Rocio 1919-2019"
10.8.10. Deduction for the promotion of entrepreneurship
10.7.10. For unpaid foster care of minors
5.4. Autonomous Community of habitual residence
7.4. Earnings from economic activities
8.9.5. Deductions for maternity, large families, dependents with disabilities
9.1.1.2. Principal Residence item
8.2.6.2. Section F2: Capital gains and losses arising from the transfer of assets (to be included in the taxable savings base)
10.2.14. For investment in social economy entities.
7.3.4.25. Lleida
9.8.2.2.57. Special regime "Camino Lebaniego"
8.2.3.13. Incorporation of assets or rights that do not derive from a transfer
8,9,5,7. Deduction for large families
8.3.5. Compensation rules in joint taxation
Allocations for transportation expenses
10.6. Cantabria
8.2.1.2. Individualization
9.2. Deduction for investment in companies of new or recent creation
9.8.2.2.3. For investments in film productions
9.8.4.2. Deductions for the 2019 financial year
7,4,2,6. Reduction for taxpayers with non-exempt income of less than 12,000 euros
7,3,4,9. Burgos
10.2. Aragon
10.11.7. For fostering minors
7,2,3,6. Income derived from life or disability insurance contracts and capitalization operations
5.2.2. Children over 18 years of age and other descendants.
10.12.5. For renting a habitual residence
7.3.3. Imputed income
9.6. Deductions for investments and expenses of cultural interest
7.4.1. General issues
Redemption of temporary and life annuities
8.2.3.9. Exchange of goods or rights
10.15.17. For donations of goods that are part of the Valencian cultural heritage
10.10.2. For dependent work
10.1.8. For taxpayers with disabilities
10.15.21. For taxpayers with two or more descendants
7,3,7,6. Properties used for economic activities
7.4.4.2. Activity key
8.2.4.2. Special rule for taxi activity in objective estimation
10.6.4. For housing improvement works
8.4.3. Additional reduction for contributions to the spouse's social security systems
10.1.9. For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age
10.10.1. For acquisition or rehabilitation of habitual residence for young people and for victims of terrorism
7,4,2,1. Activities carried out and ownership
8.2.2.3. Improvements
Employers’ social security
10.8.1. For taxpayers affected by disability
Capital reduction
10,6,9. For childcare expenses
7,2,3,7. Income from income resulting from the imposition of capital
7.3.4. Municipalities with revised cadastral value 2009-2019
10.14.1. For the birth and adoption of children
8.5. Adaptation of the tax to personal and family circumstances. Personal and family tax-free threshold
7,3,6,3. Deductible expenses
Repairs and upkeep
10.2.6. For the acquisition of habitual residence by victims of terrorism
8.4.2.1. Pension plans
5.5. Tax allocations
10.5.2. For donations for the rehabilitation and conservation of the historical heritage of the Canary Islands
10.3.5. For renting a habitual residence
10.12.9. To promote self-employment of young people under thirty-five years of age
Contributions to social security systems attributed to employed personnel
10.2.10. For the purchase of textbooks and school supplies
7,3,6,2. Gross income (Real estate capital)
9.8.2.2.53. Special regime "2020 Plan to Support Grassroots Sport II"
7,2,3,8. Income from movable capital derived from subordinated debt securities or preferred shares
9.8.2.2.51. Special regime "8th Centenary of the Burgos Cathedral"
10.13. Murcia Region
7.4.4.7. General reduction
7.4.2. Direct estimation system. Normal mode and simplified mode
10.6.8. For illness expenses
8.1.2. Charges against economic interest groups and temporary business associations
9.8.2.2.11. Special regime “II centenary of the Prado National Museum”
Independent professional services
10.4.3. For extracurricular foreign language learning expenses
10.8.5. For amounts invested in the recovery of historical, cultural and natural heritage
9.4.1. Contributions to priority patronage activities with a limit of 15% of the taxable base
7.2.3.10. Deductible expenses
Non deductible expenses
10.12.4. For unpaid care of people over 65 years of age and/or with disabilities
7.3.4.40. Tarragona
8.2.6.2.4. Capital gains and losses arising from transfers of other assets
10.5.13. For rent of habitual residence
10.15. Community of Valencia
Subcontracted work
10.5.15. For donations and contributions for cultural, sports, research or teaching purposes
10.11.13 For the rehabilitation of buildings in historic centers
10.1.4. For investment in habitual housing that is considered protected and for young people
8,2,6,4,2. Completion of F5: Special regime for mergers, spin-offs and exchange of securities of entities not resident in Spain
10.15.3. For birth or adoption of children with disabilities
9.8.2.2.18. Special regime "The World Challenge League"
8. Fill in Income Tax return (II)
7.2.1. Individualization and attribution of income
10.3.14. For the purchase of textbooks and school supplies
10.8.14. By birth or adoption of children
9.9.1. Allocations to the reserve for investments in the Canary Islands
7.3.4.15. Córdoba
9.8.2.2.52 Special regime "Inclusive Sport"
10.8.7. For renting a habitual residence for taxpayers under 36 years of age
10.7.5. For the care of ancestors over 75 years of age
11.1. Interest and repair and maintenance costs
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
8.1.5.Imputation of income from participation in collective investment institutions established in tax havens
7,4,1,1. Concept of economic activities
8.1.3.1. International tax transparency system
10.13.4. By investment in renewable energy resource facilities
10.5.22. For dependent family members with disabilities
8.9.5.5.1 Completion
4. Completion. Preliminary questions.
7.3.4.38. Sevilla
8,6. Total tax liability
8.4.2.6. Maximum annual contributions and reduction limit
Members of representative institutions
9.8.2.2.36. Special regime "Centenaries of the Royal Site of Covadonga"
9.8.2.2.27. Special regime "2020 Plan to support New Creators"
7,4,1,5. Small businesses
8.1.1. Special regime for the attribution of income
9.8.2.2.56 Special Regime "Transfer of the Image of Our Lady of Rocio"
10.3. Principality of Asturias
8.2.6.2.4.3.1. Listed shares: value for the purposes of the 2005 Wealth Tax
10.4.16. For certain subsidies declaration affected area
10.15.11. For acquisition of habitual residence by people with disabilities
12.2. Negative pending capital gains
10.7. Castile la Mancha
8.9.5.1. Deduction for maternity
7,1,8. Completion
Mobile or itinerant work centers
10.6.3. For improvement works, amount generated in 2017 and/or 2018 pending application
10.13.5. For investment in domestic water-saving devices
7,4,3,9. Reduction of non-exempt income below 12,000 euros
8.10. Differential rate and result of the declaration
10.15.18. For amounts donated for the conservation, repair or restoration of assets that are part of the Valencian cultural heritage
8.12.1.2. How to make the supplementary declaration
9.8.2.2.28. Special regime "40th anniversary of the Almagro Theatre Festival"2
6.1 Incorporation of tax data
10.2.15. For birth or adoption of the first and/or second child in towns with less than 10,000 inhabitants
7,3,4,5. Avila
10.14.10. For the purchase of new electric vehicles
13.1. Unreduced excess contributions to social security systems in favour of people with disabilities
8,9,5,3. Deduction for those caring for descendants with disabilities
3.2.1. Family unit
8,6,3,1. Full state share
8.12.2. Errors or omissions to the detriment of the taxpayer
7,1,1,2. Diets and travel expenses
13.2. Unreduced excess contributions to protected assets of persons with disabilities
3.3.3. Payment methods
7.1.2. Income in kind
9.8.4.1. Outstanding balances from previous years
3.3.2. Deadline for filing tax returns
8.4.5. Reductions for contributions to protected assets of persons with disabilities
8,6,3,2. Full regional quota
10.8.6. To promote sustainable mobility
Personnel stationed abroad
3.1.2.2.Exemption for income received from work performed abroad
7.4.3.10. Extraordinary expenses due to exceptional circumstances
10.14.11. For renting housing to young people (lessor's deduction)
9.8.2.2.63. Climate change
7.3.4.14. Ciudad Real
8.2.3.12. Transfer or extinction of real rights of enjoyment or use of real estate
9.1. Deduction for investment in habitual residence (transitional regime)

1. Introduction
2. Obligation to report
3. General issues
4. Completion. Preliminary questions.
5. Personal, family and general data
6. Incorporation of tax data
1. 6.2 Keys
2. 6.1 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 fee deductions.
10. Completing the IRPF. Annexes B
11. Additional information Annex C.1
12. Further information Annex C2
13. Additional information Annex C3
14. Additional information Annex D

Form 100. Personal Income Tax Return 2019

Logo Income 2019

1. Introduction
2. Obligation to report
3. General issues
4. Completion. Preliminary questions.
5. Personal, family and general data
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 fee deductions.
10. Completing the IRPF. Annexes B
11. Additional information Annex C.1
12. Further information Annex C2
13. Additional information Annex C3
14. Additional information Annex D

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Updated webpage: 16/October/2023