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Index of Model 100. Personal Income Tax Return 2023

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7.6.6.6. Section G: Integration and offsetting of capital gains and losses
For more information: Virtual Income Assistant
Special regime "750th anniversary of the Consolat del Mar"
10.15.3. For birth or adoption of children with disabilities
10.2.9. For the acquisition or rehabilitation of housing in rural or similar areas
Members of the electoral boards
8.3.1. Personal and family tax-free threshold
Completion
7.5.2.1. Completion
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
10.8.18. For adoption expenses
9.11.3.1. Deductions for investments in the Canary Islands
10.1.7. For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age
10.4.16. For donations to third sector entities
10.5.8. For taxpayers with disabilities and those over 65 years of age
8.7.7.1. Deduction for large families
7,4,4,1. Scope
10.6.3. For housing improvement works: Amounts generated in 2021 and/or 2022 pending application
9,8,3. For works carried out in buildings for predominantly residential use
10.5.15. For donations and contributions for cultural, sports, research or teaching purposes
10.11.7. For renting the habitual residence by taxpayers aged 35 or under
Taxpayer's living expenses
10.15.30. For the acquisition of new vehicles belonging to the categories included in Order 5/2020, of June 8
Special regime "Andalusia European Region of Sport 2021"
10.3.18. For the acquisition of electric vehicles
Special system "Spanish Formula 1 Grand Prix".
10.2.1. For the birth or adoption of the third or subsequent child
10.13.1. For investment in habitual housing by young people aged 35 or under (including the transitional regime)
Special regime "IX Centenary of the Reconquest of Sigüenza"
7.3.4.11. Cádiz
Non deductible expenses
5.1. Declarant/Spouse
9.3. Deduction for home rental
10.12.16. For the payment of interest on loans for undergraduate, master's and doctoral studies
8.1.2. Offsetting negative items in the general tax base
10.9.4. For rental of main residence
Affected elements: Transfer and acquisition value
9.9.1. Allocations to the Reserve for investments in the Canary Islands
10.5.24. For expenses in credit insurance premiums to cover non-payments of rental income
10.5.22. For dependent family members with disabilities
Reinvestment exemption
8.11. Procedure for suspending the payment of tax debt
10.11.10. For investment in the acquisition of shares or equity interests in new or recently created entities and their financing
10.15.12. For amounts allocated to the acquisition or rehabilitation of habitual housing from public aid
8.4.3.1. Full state share
10.12.8. By investment in the acquisition of shares and social participations of new or recently created entities
3.3.8. Special assumptions of fractionation: death and change of residence
Other external services
Unaffected elements: Transfer and acquisition value
10.15.19. For amounts allocated by the donors for the conservation, repair and restoration of property belonging to the Valencian Cultural Heritage
Special regime "100 years since the death of Joaquín Sorolla"
7.2. Income from movable capital
Members of representative institutions
7.3.1.1. Subject
8.2.1. Reduction for joint tax payment
7.3.4.43. Valencia
9.2. Deduction for investment in companies of new or recent creation
7.3.4.41. Teruel
9.1.4. Completion
10.13.6. By investment in the acquisition of shares and social participations of new or recently created entities
7.5.1.1. Entities in the income allocation system
10.14.16. For the purchase of unassisted pedal cycles
9.1.2. Deduction basis and percentages
9.5.1.Deduction for income obtained in Ceuta or Melilla
8.2.7. Contributions to the mutual benefit society for professional athletes
Unaffected elements: Transfer and acquisition value
10.15.23. For conservation or improvement works in the habitual residence carried out in the period
10.6. Cantabria
10.4.17. For expenses related to descendants or foster children under 6 years of age for reasons of conciliation
Special regime "FITUR special: "tourism recovery"
8.3.5. Allowance for disability
8.1.1. General tax base
10.13.13. For unpaid care of people over 65 years of age and/or people with disabilities
3.1.2.1. Exemption from certain prizes
Special regime "2030 Plan to Support Grassroots Sport"
For investment of profits
7.3.4.27. Madrid
9.10. Deduction applicable to family units formed by tax residents in EU or EEA Member States
7.3.4.14. Ciudad Real
7.3.1.2. Gross income
7.3.4.15. Córdoba
9.9. Allocations to the Reserve for investments in the Canary Islands and the Balearic Islands
7.3.1.3. Deductible expenses
8.7.6.3. Deduction for non legally separated spouse with disabilities
Special regime "Andalucía Valderrama Masters 2022/2024"
7,3,4,3. Almería
7.6.3.7. Internal transfer
8.3.4. Minimum per ascendant
Other capital gains
Special regime "Bicentennials of the independence of the Latin American Republics"
Special regime "Centenary of the Aragonese Football Federation"
Allocation to 2023 of capital gains and losses arising from transfers made in previous years
9.9.2.1. Allocations to the reserve for investments in the Balearic Islands
3.1.2.2.Exemption for income received from work performed abroad
8.2.2.1. Pension plans
10.15.27. For public aid granted by the Generalitat under Decree Law 3/2020
10.11.18. For energy efficiency improvement works in residential buildings or single-family housing
10.11.12. For donations for scientific research and development and technological innovation
10.10.13. Due to interests in external financing for investment in habitual housing for young people
10.10.12. For habitually residing in municipalities and smaller local entities of Extremadura with a population of less than 3,000 inhabitants
7.6.2. General calculation rules
9.11.1. General scheme and special schemes
10.3.3.1. Councils at risk of depopulation
10.6.7. For investment in the acquisition of shares or interests in new or recently created entities
Amortization
10.11.19. For the aid and subsidies received by top-level sportsmen and sportswomen in Galicia
10.14.15. For renting a main residence for persons under 36 years of age
7.3. Income from real estate
10.11.11. For investment in shares of entities listed in the expansion companies segment of the Alternative Stock Market
10.6.13. For childcare expenses for taxpayers who reside in areas with demographic challenges
Insurance premiums
9.8.2. For the works carried out to improve the consumption of non-renewable primary energy
10.15.33. For amounts paid for fertility treatments performed in authorized clinics or centers
10.13.3. For daycare expenses
7,2,3,5. Income derived from the transfer, amortization or reimbursement of other financial assets
Special regime "Milliarium Montserrat Decade Plan 1025-2025"
10.4.1. By birth
7.5.3.2 Imputations of income from the transfer of image rights
6.1 Incorporation of tax data
10.8.7. For renting a habitual residence for taxpayers under 36 years of age
Diets and travel allowances for employed personnel
For more information: Virtual Income Assistant
8.7.3.1 Completion
10.10.4. For the care of family members with disabilities
7.3.4.10. Cáceres
Special regime "60th Anniversary of the Blendio Princess of Asturias Rally in the City of Oviedo"
10.2.1.1 Differentiated tax regime. Rural settlements.
10.14.7. For expenses in schools, early childhood education centers or personnel hired for child care in small municipalities
10.11.2. For families with 2 sons and daughters
Allocations for living and subsistence expenses
10.11.20. For the acquisition and rehabilitation of housing in model village projects
10.5.17. For study expenses in early childhood education, primary education, compulsory secondary education, baccalaureate and mid-level vocational training
10.2.6. For the acquisition of habitual residence by victims of terrorism
10.13.11. For taxpayers with disabilities
10.14.4. For the acquisition or rehabilitation of a second home in a rural area
For more information: Virtual Income Assistant
Wages and salaries
10.9.6. For taxpayers who become widowed
Special regime "Solheim Cup 2023"
Municipalities of the province of Huesca
9.9.2. Allocations to the Reserve for investments in the Balearic Islands
10.4.18.For certain subsidies and aid granted due to a declaration of an area seriously affected by a civil protection emergency
10.15.1. By birth, adoption or foster care
7.6.3.6. Spin-off, merger or absorption of companies
10.15.2. Due to multiple births or adoption
10.4.4. For textbook acquisition costs
10.5.14. For unemployed taxpayers
10.2.2. For the birth or adoption of a child depending on the degree of disability
10.15.20. For donations allocated for the promotion of the Valencian language
10.1.12. For large family
3.5. Regulations
7.6.1.2. Individualization
10.15.35. For amounts paid for expenses associated with the practice of sports and healthy activities
7.6.3.3. Shares and units of collective investment institutions
Special regime "50th anniversary of the Sant Joan de Deu Hospital"
7.6.2.3. Improvements
7.3.4.18. Girona
10.11.9. For investment in the acquisition of shares or equity interests in new or recently created entities
7,2,3,1. Interest on accounts and deposits and financial assets in general.
7.6.3.2. Shares and interests not admitted to trading on official markets
7.6.6.3. Section F3 Capital gains and losses arising from the transfer of assets (to be included in the general tax base)
10.8.10. For the promotion of entrepreneurship
10.5.3. For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of cultural interest
10.12.1. By birth or adoption of children
Purchase, Inventory Variation and Other Operating Consumption
10.7.24.For investment in the acquisition of shares and corporate interests as a result of agreements to establish companies or increase capital in commercial companies
10.15.5. 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
Special regime "Davis Cup Tournament Madrid"
Amortization provisions in simplified direct estimation
10.13.2. For donations for the protection of the cultural heritage of the Region of Murcia or the promotion of cultural, artistic, social, scientific-technological and environmental activities
Capital gains and losses arising from transfers of other assets
7.3.4.35. Salamanca
10.6.12. For leasing homes located in areas of Cantabria with demographic challenges that constitute or will constitute the tenant's habitual residence (deduction for the tenant)
10.10.5. For fostering minors
7.3.4.19. Granada
10.12.13. For the care of ancestors
Dates of transmission and acquisition
Special Regime "Lebaniego Jubilee Year 2023-2024"
10.4.19. For obtaining subsidies or aid to alleviate the impact caused by inflation during the year 2023
7.5.1. Special regime for the attribution of income
10.13.12. For conciliation
9.8. Deduction for works to improve the energy efficiency of homes
10.2.7. By investment in shares of entities listed in the expanding companies segment of the alternative stock market
Forward operations
10.3.17. For public transportation expenses for residents in councils at risk of depopulation
9.7.1.1. Completion
7.3.5.3. Properties used for economic activities
8.7.6. Deductions for descendants, ascendants and spouses with disabilities
For more information: Virtual Income Assistant
Supplementary declarations without penalty, interest or surcharge
10.9.7. For rehabilitation of the habitual residence
10.6.4. For housing improvement works
10.10.1. For acquisition or rehabilitation of habitual residence for young people and for victims of terrorism
Prizes obtained by participating in games, raffles or random combinations without advertising purposes
8.1.4. Offsetting negative items in the savings tax base
10.15.34. For amounts paid for certain health expenses
7.2.4. Income from movable capital to be included in the general tax base
Special regime "ALIMENTARIA 2022"
8.4.3.2. Full regional quota
10.8.17. For the care of minor children
10.5.23. For leasing of habitual residence linked to certain transactions in payment in kind
Completion
10.15.31. For habitually residing in a municipality at risk of depopulation
10.3.12. For the purchase of textbooks and school supplies
3.1.1. Personal Income Tax Payers
Special regime "HOSTELCO 2022"
Life insurance contracts in which the policyholder assumes the investment risk
8.4.4. Taxation of the taxable base of savings
10.15.10. For the first acquisition of their habitual residence by taxpayers aged 35 or under
10.11.15. For investment in companies that carry out agricultural activities
3.3.4. Payment split (payment in two installments 60% and 40%)
Members of the jury court
Repairs and upkeep
7.4.3.13. Completion of activities in objective estimation
Special regime "CHALLENGE OF"
9.11.3. Special regime for business investments in the Canary Islands
Additional information
10.8.15. For multiple births or simultaneous adoptions
10.5.9. For daycare expenses
Prizes obtained by participating in contests or random combinations for advertising purposes
10.3.21 For obtaining aid or subsidies granted by the Principality of Asturias to patients with Amyotrophic Lateral Sclerosis
10.8.1. For taxpayers affected by disability
7,4,3,2. Classification in the IAE
Transfer of the workplace
Special regime "South Summit 2022-2024"
Independent professional services
10.15.11. For acquisition of habitual residence by people with disabilities
Additional information
Special regime "60th anniversary of the Porta Ferrada Festival"
10.5.12. For works to adapt the habitual residence due to disability
Other staff expenses
9.4.3. Membership fees and contributions to political parties, federations, coalitions or electoral groups
Social Security or contributions to mutual funds of the owner of the activity
8.2.9. Determination of the taxable base of savings
10.8.6. To promote mobility
10.3.6. For multiple births or for two or more adoptions constituted on the same date
7.6.1.1. Concept of capital gains and losses
8.4.1. Exempt income except for determining the tax rate
10.14.10. For each child from 0 to 3 years old for expenses in nursery schools or early childhood education centres in any municipality of La Rioja
Special regime "Bicentennial of the National Police"
10.13.9 For donations for biosanitary research
3.5.2. Autonomous regulations
10.6.12.1.Areas of Cantabria with demographic challenge
7.3.4.1 Albacete
10.11.16. For certain grants obtained as a result of damage caused by the fires of October 2017
10.7.15. For acquisition or rehabilitation of the habitual residence in rural areas
7,4,1,4. Accounting and Registration Obligations
7.1.1. Full returns
Flight staff of airlines
Special regime "Centenary of Hockey 1923-2023"
8.2.4.1. Completion
8.7.5.2 Completion
10.12.11 For donations to foundations and sports clubs
10.11.3. For large family
10.15.24. For donations or transfers of use or loans for other purposes of cultural, scientific or non-professional sports interest
7.4.4.9. Reduction for young and activity-based farmers in La Palma
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
Special rules
Application of the reduction coefficients of the DT 9th
Special regime "Bicentennial of the Ateneo de Madrid"
For more information: Virtual Income Assistant
Mobile or itinerant work centers
Allocations for transportation expenses
Completion
7,4,3,8. Reduction for economic activities in Lorca and on the island of La Palma
7.5. Special procedures
1. Introduction
7.3.4.25. Lleida
8.1. General tax base and savings tax base
Forward operations
9.11.4. Deduction for income derived from the sale of tangible assets produced in the Balearic Islands
Special regime "Commemoration of the 50th anniversary of the death of the Spanish artist Pablo Picasso"
10.12.2. For international adoption of children
10.1.3. For amounts invested in the rental of habitual residence
8.2.2. Reductions for contributions to social security systems. General scheme
7.4.4. Agricultural, livestock and forestry activities in objective estimation
7,3,4,8. Barcelona
For more information: Virtual Income Assistant
Special regime Celebration of the "MADBLUE" Summit
10.3.7. For large families
7.3.5.4. Available to its holders
Special regime "50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy"
7.2.1. Individualization and imputation of income
Special regime "World Badminton Championships Spain"
Special regime "inauguration of the Royal Collections Gallery"
For more information: Virtual Income Assistant
10.4.20. To offset the increased cost of variable interest rate mortgage loans
9.9.1.2. Completion
Special regime "Centenary of Rugby in Spain and the Santboiana Sports Union"
6. Incorporation of tax data
5.3. Ancestors over 65 years of age or with disabilities
10.8.5. For amounts invested in the recovery of historical, cultural and natural heritage
10.14.22. To promote physical exercise and sports practice
10.13. Murcia Region
5.7. Habitual residence
7.6.3.9. Exchange of goods or rights
10.2.3. For international adoption of children
10.1.10. For legal defense expenses of the employment relationship
10.14.17. For donations for the promotion and stimulation of patronage-building activities
3.3.6. Other payment methods
7.6.3.15. Unjustified capital gains
Fourth transitional provision of the Personal Income Tax Law
10.2.17. For humanitarian aid to the Ukrainian people due to the armed conflict in their country
5.5. Tax allocations
10.15.8. For ascendants over 75 or over 65 who are disabled
7.2.3. Income from movable capital to be included in the taxable savings base
10.8.14. By birth or adoption of children
7.3.3. Individualization
Special regime "125th anniversary of Athletic Club 1898-2023"
10.15.14. For leasing a home for activities in a different municipality
10.4.10. For donations to certain entities whose purpose is to promote the Catalan language
For more information: Virtual Income Assistant
For more information: Virtual Income Assistant
10.7.5. For the care of ancestors over 75 years of age
Special regime "200TH ANNIVERSARY OF THE PASSEIG DE GRÁCIA"
10.1.1. By birth, adoption of children or foster care of minors
10.12.17. For the acquisition of a habitual residence due to the birth or adoption of children
7,3,4,2. Alicante
10.8.3. For amounts donated to foundations in Castilla y León and for the recovery of historical, cultural and natural heritage
3.1.4. Tax period and tax accrual
Subcontracted work
7.6.1.3. Temporary attribution
7.4.4.3. Criterion for the temporary allocation of collections and payments
10.11.1. By birth or adoption of children
8.7. Net share and share resulting from self-assessment
10.3.2. For the acquisition or adaptation of the habitual residence for taxpayers with disabilities
Employers’ social security
Special regime "VII Centenary of the Cathedral of Palencia 2021-2022"
7.3.4.40. Tarragona
7,1,5. Net labor performance: deductible expenses
10.8.13. For large family
Module units
10.14.3. For amounts invested in the acquisition or construction of habitual housing for young people
Special regime "Preparation program for Spanish athletes for the Paris 2024 Games"
10.15.7. For taxpayers with a degree of disability equal to or greater than 33 percent, aged 65 years or older
10.7.25. For investment in social economy entities
Transmission type
5.2.2. Children over 18 years of age and other descendants
7.3.4.33. Pontevedra
Amortization provisions
10.7.20. For rental of habitual residence by large families
10.15.29. For donations to contribute to the financing of expenses caused by the health crisis caused by Covid-19
7,1,6. Reduction for obtaining work income
7,4,1,1. Concept of economic activities
10.12.5. For renting a habitual residence
10.15.17. For donations of property belonging to the Valencian Cultural Heritage
Formal obligations
Investments in the acquisition of fixed assets
Financial expenses
10.13.15 For working women
9.5.1.1. Completion
7.6.5.1. Exemption for reinvestment in primary residence
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
10.6.6. For foster care of minors
10.15.22. For the purchase of school supplies
7.6.2.1. Amount of capital gains and losses
9.8.1. Due to the reduction in demand for heating and cooling
10.5.21. For illness expenses
10.15.32. Due to the increase in the costs of external financing in the investment of the habitual residence
7,4,2,3. Tax deductible expenses
10.9.2. For donations to entities that promote the use of the Catalan or Occitan language
Patronage incentives: expenses on activities of general interest
7,4,3,1. Scope
10.15.13. For rent or payment for the transfer of use of the habitual residence
10.10.7. For the purchase of school supplies
7,2,3,6. Income derived from life or disability insurance contracts and capitalization operations
7.3.4.34. La Rioja
10.2.15. For birth or adoption of the first and/or second child in towns with less than 10,000 inhabitants
8.7.5.1 Custody expenses in daycare or early childhood education centers
7.3.4.42. Toledo
10.6.1. For leasing of habitual residence by young people, the elderly and the disabled
Examples of completion
10.4.14. For leasing real estate in the territory of the Balearic Islands intended for housing
7,4,2,7. Reduction for starting an economic activity
7.4.1. General issues
10.10.2. For the acquisition or rehabilitation of habitual housing in rural areas
10.6.15. For investments or donations to Social Economy entities established in Cantabria
10.5.18. For fostering minors
Capital gains and losses arising from transfers of shares admitted to trading on official markets
10.8. Castilla y León
9.1.1. Acquisition, construction, rehabilitation and expansion of the habitual residence
Cáceres
Supplementary declarations including late payment interest
8.2.3. Additional reduction for contributions to the spouse's social security systems
8.2.2.6. Maximum annual contributions and reduction limit
10.9.5. For the payment of interest on loans for master's and doctoral studies
Dates of transmission and acquisition
Compensation
10.4.5. For extracurricular foreign language learning expenses
10.7.23. For interest expenses for third-party financing of the acquisition of their first habitual residence by those under 40 years of age
7.6.3.5. Separation of partners and dissolution of companies
10.1. Andalucía
10.11.13. For investment in air conditioning and hot water installations in the habitual residence, which use renewable energies
10.4.11. For declarants with physical, mental or sensory disabilities or with descendants with this condition
7.3.2. Allocation of real estate income (properties available to their owners)
10.3.4. For renting a habitual residence
10.15.4. For large or single-parent family
Completion
10.10. Extremadura
Special regime "Universe Woman III"
10.12.18. For obtaining large family status
Individual systematic savings plans
7,2,3,8. Income from movable capital derived from subordinated debt securities or preferred shares
10.5.25. Due to price increases
3. General issues
7.1.2. Income in kind
3.3.3. Payment methods
Special regime "Valencia, World Design Capital 2022 / Valencia World Design Capital 2022
10.14.6. For the acquisition, construction or rehabilitation of habitual housing in small municipalities
Assumptions that are not computed as capital losses
7,1,1,1. Special labor relations
7.3.4.20. Guadalajara
Special regimen Healthy Habits for the control of Cardiovascular risk "Learning to take care of ourselves"
10.2.18. For hosting Ukrainian people or families displaced due to the armed conflict
7.6.5. Earnings excluded from tax in reinvestment cases
8.1.3. Savings tax base
7.3.4.24. León
8.7.1. Net share
7.3.4.46. Zaragoza
10.7.8. For donations with the purpose of scientific research and development and business innovation
Special regime "125th anniversary of the Real Club de Tenis Barcelona"
10.12.15. For the payment of interest on loans for the purchase of housing by young people under 30 years of age
Special regime "Volunteer World 2030/35th Anniversary of the Spanish Volunteer Platform"
7.4.4.7. Corrective indices
10.6.11. For single-parent families
Special regime "Ryder Cup 2031"
7.5.1.3. Information obligations of entities in the attribution of income
For more information: Virtual Income Assistant
7.3.4.37. Segovia
7.3.1.4. Reduction for housing rentals
10.1.9. For domestic help
8.9. Personal Income Tax amount corresponding to the autonomous community of residence
8.4. Total tax liability
9.9.1.1. Allocations to the reserve for investments in the Canary Islands
10.11.6. For expenses directed to the use of new technologies in Galician homes
7,2,3,3. Dividends and other income derived from participation in the equity of entities
8.2.8. Determination of the general taxable base
7,3,4,7. Balearic Islands
10.2. Aragon
7.5.2. Charges against economic interest groups and temporary business associations
10.3.14. For taxpayers who establish themselves as self-employed, or self-employed in councils at risk of depopulation
Special regime “175th Anniversary of the construction of the Gran Teatre del Liceu"
10.7.14. By habitual residence in rural areas
3.4. Assistance services
7,4,3,7. General reduction
10.14. La Rioja
Special regime "7th UNWTO World Conference on Wine Tourism 2023"
10.2.9.1. Municipalities with less than 3,000 inhabitants
10.3.19. For the care of descendants or adopted children up to 25 years old
7.4.4.6. Amortisation and depreciation
7,3,4,5. Avila
10.4.6. For donations to certain entities aimed at research, scientific or technological development, or innovation
7.4.3.11. Other business insights
10.8.9. For the purchase of new construction property for primary residence
10.6.14. For expenses incurred when moving the habitual residence to an area of Cantabria with a demographic challenge for reasons of employment or self-employment
10.2.16. For daycare expenses for children under 3 years old
Municipalities of the province of Zaragoza
Derivatives of transfers or reimbursements of shares or interests in collective investment institutions.
10.2.13. For those over 70 years old
7,1,1,2. Diets and travel expenses
8.10.1. Completion
10.14.14. For investment in the habitual residence of young people under 36 years of age
10. Completing IRPF. Regional deductions
10.9.3. For donations to entities that promote scientific research and technological development and innovation
Special integration regime
9.5.2.1. Completion
10.6.8. For illness expenses
7,1,9. Filling in Additional data
10.3.3. For acquisition or rehabilitation of habitual residence in councils at risk of depopulation
10.3.10. For certification of sustainable forest management
10.8.2. For the acquisition of housing by young people in rural areas
7,4,3,4. Reduction due to employment incentives
7.6.6.1. Section F1: Capital gains and losses not arising from the transfer of assets
7.6.6.5. Section F5 Special regime for mergers, spin-offs, exchange of securities and non-monetary contributions
Special regime "Barcelona Equestrian Challenge (4th Edition)"
7.3.4.31. Palencia
9.1.3. Installation or adaptation works in the habitual residence of the disabled person
10.7.3. Due to disability of ascendants or descendants
3.3.5.2. Suspension request
7.3.4.28 Malaga
10.2.15.1. Municipalities with less than 10,000 inhabitants
Badajoz
7.6.6.2. Section F2: Capital gains and losses arising from the transfer of assets (to be included in the taxable savings base)
10.12.7. For families with two or more descendants and low income
7,4,2,4. 30% reduction
8.4.3. Taxation of the general taxable base
7.4.4.5. Reduction for the acquisition of agricultural diesel and fertilizers
9.4.1.2. Contributions, donations and gifts to entities benefiting from patronage
7.3.4.21. Huelva
For more information: Virtual Income Assistant
7.6.3.13. Incorporation of assets or rights that do not derive from a transfer
Special regime "EN PLAN BIEN Program"
Temporary income
7.4.4.2. Activity key
10.13.5. For investment in domestic water-saving devices
9.11.1.2. Completion
7.3.4.13. Castellón
3.3.5.1.Provisional suspension of debt collection
10.7.19. For leasing of habitual residence linked to certain transactions of payment in kind
10.3.20. For emancipation of young people up to 35 years of age
7.3.4.4 Asturias
7.4.4.4. Revenues
10.2.14. For investment in social economy entities
10.7.10. For unpaid foster care of minors
10,6,9. For daycare expenses
3.3.1. Filing of declarations
10.10.9. For caring for children up to and including the age of 14
7.2.2. Gross income from movable capital
8. Fill in Income Tax return (II)
Special regime "XXXVII Copa América Barcelona"
Common standards
7,4,3,3. Modules
Municipalities of the province of Zaragoza
10.8.19. Due to Social Security contributions for domestic employees
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7.6.3.14. Operations in the futures and options market
9.1. Deduction for investment in habitual residence (transitional regime)
5. Completion. Personal, family and general data
10.7.17. For single parent family
8.7.7. Deduction for large families and for ascendants, legally separated or without a marriage bond
10.14.9. For each child under 3 years of age of taxpayers who have their residence or move it to small municipalities
7.4.4.12. Reduction of non-exempt income below 12,000 euros
For research and development activities and technological innovation
3.2. Individual or joint taxation
Special regime "Berlanga Plan"
10.7.4. For taxpayers over 75 years of age
10.13.7. For investments made in entities listed on the Alternative Stock Market
8.3.2. Taxpayer tax-free threshold
9.6. Deductions for investments and expenses of cultural interest
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10.4. Balearic Islands
10.7.18. For daycare expenses
8.2.5. Reductions for contributions to protected assets of persons with disabilities
3.1. General issues
10.3.9. For foster care of minors
Redemption of temporary and life annuities
Cases in which there is no alteration of assets
Affected elements: Transfer and acquisition value
Cases in which there is no capital gain or loss
7.4.2. Direct estimation system. Normal mode and simplified mode
10.12.14. For expenses derived from housing rental
8.8. Differential rate and result of the declaration
9.11.1.1. Deductions for the 2023 fiscal year
9.11. Deductions for incentives and stimuli to business investment
10.8.2.1. Municipalities and Minor Local Entities that exceed 10,000 inhabitants, or that having more than 3,000 inhabitants are less than 30 km from the provincial capital
10.13.14. For renting a habitual residence
10.7.11. For unpaid care of people over 65 years of age and/or with disabilities
7.3.4.17. Cuenca
8.3.3. Minimum per descendant
7.4.3.10. Extraordinary expenses due to exceptional circumstances
9. Completing the IRPF. Annexes A
10.8.16. For multiple births or simultaneous adoptions that occurred in 2021 and/or 2022
10.13.17. For the acquisition of a new habitual residence or expansion of the current habitual residence by large families
10.2.19. By residence in certain municipalities
10.15.26. For amounts invested in self-consumption facilities or in the generation of electrical or thermal energy through renewable sources
10.7.1. By birth or adoption of children
7.4.3. Objective estimation regime (except agricultural, livestock and forestry activities)
8.5. General deductions from the total fee
10.3.22. For investment in habitual residence that is considered protected
3.3.5. Suspension of tax collection.
8.2.2.3.Insured pension plans
10.12.4. For unpaid care of people over 65 years of age and/or with disabilities
7,4,2,6. Reduction for taxpayers with non-exempt income of less than 12,000 euros
7.6.3.8. Compensation for losses or accidents
10.2.11. For leasing of habitual residence linked to certain transactions of payment in kind
10.12.12 For the care of children under three years of age, dependent elderly people and people with disabilities
9.5. Deductions for income obtained in Ceuta or Melilla and for habitual and effective residence on the island of La Palma
10.13.8. For school supplies and textbooks expenses
7.6.4.2. Special rule for taxi activity in objective estimation
4. Completion. Preliminary questions.
9.2.2.2. Completion
10.1.2. For investment in habitual housing that is considered protected and for young people
10.15.16. For donations with ecological purposes
7,4,3,9. Reduction of non-exempt income below 12,000 euros
Completion
7,4,1,5. Small businesses
7,1,7. Temporary attribution
Special regime "Caravaca de la Cruz 2024. "Jubilee Year"
7,4,3,5. Minority due to investment incentives
10.4.8. For investment in the acquisition of shares or interests in new or recently created entities
10.9.1. By birth or adoption of a child
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8.7.7.2. Deduction for ascendant, legally separated or without marital ties, with two children without the right to receive annuities for alimony
7.6.4.1. General rules
10.7.21. For leasing of habitual residence by single-parent families
Gross income
10.7.12. For renting a habitual residence for taxpayers under 36 years of age
10.7.13. For donations of cultural assets and contributions for the conservation, repair and restoration of cultural heritage property
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Patronage incentives: collaboration agreements in activities of general interest
10.1.6. For taxpayers with disabilities
7.3.1. Return on real estate property
10.2.12. For renting social housing (lessor's deduction)
Exemptions
10.4.7. Through donations, transfers of use or loan contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption
Special regime "Saint Isidro Labrador Holy Jubilee Year"
7.3.4.30. Ourense
For job creation for workers with disabilities
8.2. General taxable base and savings taxable base
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7.5.1.4. Completion
10.1.14. For donations with ecological purposes
7.6.3. Special calculation rules
10.5.2. For donations for the rehabilitation and conservation of the historical heritage of the Canary Islands
7.3.4.44. Valladolid
10.7.2. Due to taxpayer disability
8.7.3. Deduction for double taxation
7.3.4.22. Huesca
3.3. Declaration for personal income tax
10.7.16. Due to transfer of habitual residence
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Municipalities of the province of Teruel
10.14.13. For the supply of electricity and gas for domestic use for young people
Personnel stationed abroad
7.6.5.2. Exemption for reinvestment in life annuities
9.7.2. Deduction for the installation of charging points
10.3.13. Due to the birth or adoption of second and successive children in councils at risk of depopulation
Municipalities of the province of Teruel
VAT supported
7.3.5.2. Housing where, in the event of separation or divorce, the children and/or the ex-spouse reside
Completion
Corrective indices and reductions
10.3.16. For taxpayers who move their tax domicile to the Principality of Asturias for work reasons
8.2.5.1.Completion
10.11.14 For the rehabilitation of buildings in historic centers
7.3.4.45. Zamora
Municipalities of the province of Huesca
10.3.15. For training expenses incurred by taxpayers who perform specially qualified work directly and mainly related to research and development activities, scientific or of a technical nature
Special regime "30th Anniversary of the Reina Sofía School of Music"
8.10. Regularization of previous declarations
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Special regime "Centenary of Revista de Occidente"
7.6.3.12. Transfer or extinction of real rights of enjoyment or use of real estate
3.2.3. Rules applicable to joint taxation
10.14.20. For donation of cultural assets by their authors or creators and their heirs
Special regime "Santiago Ramón y Cajal Research Year 2022"
8.2.2.4. Corporate social security plans
7.6.3.11. Transfer of assets in exchange for a temporary or lifelong income
10.14.21. For amounts allocated to research, conservation, restoration, rehabilitation or consolidation of assets that form part of the Historical Heritage of La Rioja
10.11.5. For taxpayers with disabilities aged 65 or over, who require assistance from third parties
7,2,3,7. Income from income resulting from the imposition of capital
Contributions to social security systems attributed to employed personnel
Imputation of income
7.3.4.36. Santa Cruz de Tenerife
7.3.4. Municipalities with revised cadastral value
Capital gains and losses arising from the transfer of real estate and property rights over real estate
10.10.10. For widowed taxpayers
7.3.1.5. Reduction of irregular returns
3.1.2. Income exempt from article 7 of the Law
10.4.12. For renting a habitual residence
10.4.2. By adoption
7.5.3.1. International tax transparency system
Special regime "Open Barcelona-Conde de Godó Trophy"
10.7.7. For large family
10.15. Community of Valencia
Capital gains and losses arising from the transfer or exchange of virtual currencies
Special regime "MADRID HORSE WEEK 21/23"
7.3.4.32. Las Palmas
Deduction for international double taxation (international tax transparency scheme)
7.6.1. General concepts
Reinvestment exemption
Other tax-deductible taxes
5.2.3 Children of the family unit who have not received income and other descendants entitled to the minimum
Deferred integration: Capital losses arising from transfers with repurchase of the transferred asset
8.2.4. Contributions to social security systems established for the benefit of people with disabilities
5.6. Representative
Other capital gains and losses not arising from the transfer of assets
7.6.4.3. Special rule: Transmission of assets that have enjoyed freedom of amortization
10.14.8. For each minor in a temporary or permanent emergency family care regime or custody for adoption purposes
Tax-deductible provisions
8.1.5. Compensation rules in joint taxation
10.14.18. For donations for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of the Historical Heritage of La Rioja
10.1.11. For taxpayers with disabled spouses or common-law partners
7,1,8. Completion
Minorations, correction indices and reductions
Type of heritage element
7.4. Earnings from economic activities
7.5.3.3. Imputation of income from participation in IC institutions
3.3.7. Refund
For advertising and publicity expenses
7.3.4.38. Sevilla
10.15.36. By investment in the acquisition of shares or social participations in new or recently created entities
10.5.4. For study expenses
8.2.2.5. Dependency insurance
8.3. Adaptation of the tax to personal and family circumstances. Personal and family tax-free threshold
8.7.4.1.Completion
8.2.7.1. Completion
Special regime "Centennial of the Battle of Covadonga-Cuadonga"
10.15.15. For obtaining income derived from the leasing of housing whose rent does not exceed the reference price for private rentals
7,1,2,2. Rules of assessment
10.4.13. To pursue higher education studies outside the island of habitual residence
10.14.11. Purchasing new electric vehicles
7.1.4. Reductions in total performance
10.11.8. For fostering minors
7.6.3.10. Extinction of life or temporary annuities
7.4.4.10. Extraordinary expenses due to exceptional circumstances
7.5.3. Income computation international tax transparency regime, for the transfer of image rights, for participation in IIC
7,4,2,1. Activities carried out and ownership
7,4,2,8. Completion of activities in direct estimation
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.
10.15.25. For amounts destined for cultural fertilizers
Income subject to imputation
10.11.4. For the care of minor children
8.2.6. Spousal pensions and alimony payments
10.11.17 To alleviate damage caused by the explosion of pyrotechnic material
10.10.6. For multiple births
10.1.13. For educational expenses
Losses due to debtor insolvency
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3.5.1. National regulations
10.5.11. For investment in primary residence
9.4.2. Donations made to entities not included in the scope of Law 49/2002
For investments in film productions, audiovisual series and live performances of performing arts and music
10.8.11. For investment in rehabilitation of housing intended for rent
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7,3,4,9. Burgos
7.3.4.39. Soria
Special regime "Reconstruction of the Historical Indoor Diving Pool of the Barcelona Swimming Club (CNB)"
10.12.10. For investments made in entities listed on the alternative stock market
10.15.6. By reconciling work with family life
Special regime "Fifth Centenary of the death of Elio Antonio de Nebrija"
7.4.4.11. 30% reduction
10.3.8. For single-parent families
7,3,5. Completion
5.2.1. Children under 18 years of age and over whom a representative guardianship has been established or who are subject to extended or rehabilitated parental authority
Application of the reduction coefficients of the DT 9th
Special regime "Alicante 2021. "Round the World Sailing Trip"
7,4,1,3. Temporary attribution
8,6. Regional deductions from the quota
10.4.3. For certain investments to improve the sustainability of the habitual residence
10.14.2. For the amounts invested in the rehabilitation of habitual housing
10.3.5. For international adoption of minors
10.14.23. To mitigate the rise in interest rates on mortgage loans for the purchase of a primary residence
10.5.13. For rent of habitual residence
Special regime "Celebration of the Manifesta 15 Barcelona Biennial"
7.6.3.1. Shares and interests admitted to trading on official markets
3.1.3. Other income not subject to tax
7,2,3,4. Income derived from the transfer or amortization of treasury bills
7.3.4.26. Lugo
7.3.4.16. Coruña, A
7.4.4.13. Completion of agricultural, livestock and forestry activities
10.1.4. For investment in the acquisition of shares and corporate interests as a result of agreements to establish companies or increase capital in commercial companies
10.9.10. For the obligation to file the personal income tax return due to having more than one payer
Completion
7. Fill in Income Tax return (I)
7.6. Capital gains and losses
8.7.4. Withholdings and other payments on account
10.5.19. For single-parent families
5.4. Autonomous Community of habitual residence
9.7. For the acquisition of plug-in electric vehicles and fuel cells and charging points
Special regime "Centenary of the birth of Victoria de los Ángeles"
10.10.8. For investment in the acquisition of shares or corporate interests as a result of agreements to establish or increase capital in commercial companies
10.4.9. For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage
10.12.3. For foster care of minors
2. Obligation to report
7.3.5.5. Lease as accessory property
10.5.20. For energy rehabilitation works of the habitual residence
10.12.9. To promote self-employment of young people under thirty-five years of age
9.11.3.2 Deduction for income derived from the sale of tangible assets produced in the Canary Islands
Capital gains and losses arising from the transfer of subscription rights
10.2.4. For the care of dependent people
10.8.4. For amounts donated to promote research, development and innovation
3.3.9. Additional documentation to be submitted with the declaration
Transmission type
10.10.1.1. Municipalities and minor local entities with a population of less than 3,000 inhabitants
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10.3.1. For unpaid care of people over 65 years of age
7,4,1,6. Linked operations
Type of heritage element
Rents and charges
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10.7. Castilla-La Mancha
7,4,3,6. Corrective indices
10.14.1. For the birth and adoption of children
Life annuities
7.3.4.23. Jaén
Special regime "New Goals II"
For investments in West African territories
10.14.19. For donations to cultural companies
Special regime "150th Anniversary of the creation of the Spanish Academy in Rome"
7,2,3,9. Income from life insurance, deposits and financial contracts that implement long-term savings plans
7,1,2,1. Exclusions
10.10.3. For dependent work
10.10.11. For renting a habitual residence
10.4.15. For rental housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work purposes.
10.8.12. Deductions. Amount generated in 2020, 2021 and 2022 pending application
10.6.2. For family care
10.1.5. For adoption of children in the international sphere
10.13.4. By investment in renewable energy resource facilities
5,2,4. Examples of completion
For business contributions to corporate social security systems
10.2.10. For the purchase of textbooks and school supplies
8.7.5 Maternity deduction
7.4.3.12. 30% reduction
Special regime “Plan to promote opera on Calle del Teatro Real”
Acquisition of diesel, fertilizers and depreciation
10.7.9. For expenses in the acquisition of textbooks, for language teaching and other expenses related to education
Special labor relations of a dependent nature
10.5.10. For large family
10.5.7. By birth or adoption of children
Supplies
8.2.2.2.Social welfare mutual societies
10.2.5. For donations for ecological purposes and for scientific and technical research and development
10.14.5. For amounts invested in works to adapt the habitual residence for people with disabilities
7.6.2.2. Transitional regime for profits derived from non-affected elements acquired before 31-12-94
10.5.1. For donations with ecological purposes
10.9.9. Through investment by an angel investor through the acquisition of shares or equity interests in new or recently created entities
10.3. Principality of Asturias
3.3.2. Deadline for filing tax returns
9.11.2. Deduction for investment in new elements of tangible fixed assets or real estate investments related to economic activities
9.4.1. Donations made to entities included in the scope of Law 49/2002
Special regime "Sónar International Festival of Music, Creativity and Technology"
10.15.9. For hiring indefinitely people affiliated with the Special System for Household Employees of the General Social Security Regime for the care of people
10.11. Galicia
10.13.16 For donations of goods registered in the Inventory of Cultural Heritage of the Autonomous Community of the Region of Murcia
8.2.2.7.Completion
8.7.6.1. Deduction for those caring for descendants with disabilities
Special Regime "Congress of the International Union of Architects"
10.12. Community of Madrid
10.6.5. For donations to foundations or to the Cantabria Coopera fund or to Associations that pursue among their goals the support of people with disabilities
Special regime "75th anniversary of the Opera in Oviedo"
10.3.11. For expenses of descendants in centers from 0 to 3 years
10.5. Canary Islands
10.15.18. For donations for the conservation, repair and restoration of property belonging to the Valencian Cultural Heritage
Special regime "Inclusive Sports Program"
Special regime "Barcelona Music Lab. The future of music"
7.6.6.4. Section F4: Capital gains from change of residence outside Spanish territory
10.12.6. For educational expenses
10.7.22. For rental of habitual residence by people with disabilities
10.15.28. For monetary donations aimed at financing COVID-19 scientific or technological research, innovation and development programs
7.3.4.29. Murcia
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10.2.8. For investment in the acquisition of shares or equity interests in new or recently created entities
10.5.16. For donations to non-profit organizations
“4th Barcelona World Race” special system
7,4,2,2. Gross income
7,4,1,2. Individualization
9.4. Deductions for donations and other contributions
Special regime "20th Anniversary of Primavera Sound"
3.2.2. Option for joint taxation
7.3.5.1. Main residence
7,4,2,5. Reduction for economically dependent self-employed workers or with only unrelated client
10.15.21. For taxpayers with two or more descendants
9.7.1 Deduction for the acquisition of plug-in electric and fuel cell vehicles
7.6.4. Transfer of asset-related elements subject to tax
10.13.10 By adoption or birth
7.3.4.12.Cantabria
Special regime "Barcelona Mobile World Capital"
7.5.1.2. Calculation of attributed income and payments on account
7.3.5.6. Lease
7.6.5.3. Exemption for reinvestment in newly created companies
Special regime "Everyone against cancer"
8.4.2. Child support annuities paid by court decision
8.7.2. Increase in the net tax rate due to loss of the right to certain deductions from previous years
7.4.4.8. General reduction
10.9. Catalonia
6.2 Keys
5.2. Children and other descendants
3.2.1. Family unit
10.14.12. For internet access for emancipated young people
7.6.6. Completion
9.7.2.2. Completion
Other tax-deductible concepts.
9.4.1.1. Contributions, donations and grants to priority patronage activities
9.5.2. Deduction for habitual and effective residence on the island of La Palma
7.1. Personal work earnings
7.1.3. Estimated income and related transactions
7,3,4,6. Badajoz
10.8.8. For investment in environmental facilities and adaptation for people with disabilities in their habitual residence
8.7.6.2. Deduction for ascendants caring for persons with disabilities
Deductions for investments
10.8.14.1. Municipalities of Castilla y León with 5,000 or more inhabitants
7.6.3.4. Non-monetary contributions to companies
10.1.8. For assistance to people with disabilities
5.8. Annual income concept
10.6.10. For birth or adoption of a child
7,2,3,2. Interest on financial assets with the right to bonus

1. Introduction
2. Obligation to report
3. General issues
4. Completion. Preliminary questions.
5. Completion. 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. Completing the IRPF. Annexes A
10. Completing IRPF. Regional deductions

Form 100. Personal Income Tax Return 2023

This publication is for informational purposes only.

1. Introduction
2. Obligation to report
3. General issues
4. Completion. Preliminary questions.
5. Completion. 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. Completing the IRPF. Annexes A
10. Completing IRPF. Regional deductions

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Updated webpage: 14/November/2024