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Form 100. Personal Income Tax Return 2024

6,2. Keys

Marital status keys

  • “1” Single
  • “2” Married
  • “3” Widower
  • “4” Divorced/Separated

Non-resident spouse keys

  • “0” No spouse or resident spouse
  • “1“ Non-resident spouse

Passwords for the non-resident spouse residing in the EU/EEA

  • “0” No spouse or resident spouse.
  • “1“Non-resident spouse residing in the EU/EEA.

Keys for the holder/spouse of the declaration

IRPF Disability Keys

  • “0” no disability or disability less than 33%
  • “1” disability ≥33% and < 65% without help from third parties or without reduced mobility
  • “2” disability ≥33% and < 65% if it is proven to have help from third parties or with reduced mobility
  • “3” disability ≥65%
  • “4” representative guardianship or judicial incapacity by civil jurisdiction ruling

Disability Keys 990

  • “0” no disability or disability less than 33%
  • “1” disability ≥ 33% and < 65% without help from third parties or without reduced mobility
  • “2” disability ≥ 33% and < 65% if accredited by third parties or with reduced mobility
  • “3” disability ≥ 65%

Sex

  • " " Empty
  • "H" Man
  • "M" Woman

Deduction on housing in previous year

  • “1” Yes
  • “0” No

Assignment to the Catholic Church:

  • "X" Yes
  • " "No

Allocation to other social purposes:

  • "1" Yes
  • "0" No

Keys to the descendants

IRPF Disability Keys

  • “0” no disability or disability less than 33%
  • “1” disability ≥ 33% and < 65% without help from third parties or without reduced mobility
  • “2” disability ≥ 33% and < 65% if accredited by third parties or with reduced mobility
  • “3” disability ≥ 65%
  • "4" representative guardianship or judicial incapacity by judgment of the civil jurisdiction.

Disability Keys 990

  • “0” no disability or disability less than 33%
  • “1” disability ≥ 33% and < 65% without help from third parties or without reduced mobility
  • “2” disability ≥33% and < 65% if it is proven to have help from third parties or with reduced mobility
  • “3” disability ≥ 65%

Keys to linking descendants

  • “A” linked to the holder and the spouse
  • “B” linked to the holder and does not live with the other parent
  • "C" linked to the spouse and does not live with the other parent
  • “D” linked to the holder and if he/she lives with the other parent
  • “E” linked to the spouse and if he/she lives with the other parent
  • “F” without link

Keys to other situations

  • “0” There are no other situations
  • “1” Descendant other than children (grandchild, great-grandchild) or persons under guardianship or foster care or those who have custody or guardianship by court order
  • “2” Adult child for whom a representative guardianship has been established or a judicially incapacitated person subject to extended parental authority
  • “3” Son/daughter of the declarant if the latter lives with the other parent without marriage between them
  • “4” Son/daughter of the declarant when situations 2 and 3 occur simultaneously

Indicator of belonging to the family unit

  • “0” No
  • “1” Yes
  • “I” Indeterminate

Sex:

  • “ ” Empty
  • “H” Man
  • “M” Woman

 Assignment to the Catholic Church:

  • “1” Yes
  • “0” No

Allocation to other social purposes:

  • “1” Yes
  • “0” No

Another parent NIF without NIF

  • “1” Yes
  • “0” No

Sex other parent NIF

  • “ ” empty
  • “H” Man
  • “M” Woman

Keys to the ascendants

IRPF Disability Keys

  • “0” no disability or disability less than 33%
  • “1” disability ≥ 33% and < 65% without help from third parties or without reduced mobility
  • “2” disability ≥ 33% and < 65% if accredited by third parties or with reduced mobility
  • “3” disability ≥ 65%
  • "4" representative guardianship or judicial incapacity by judgment of the civil jurisdiction.

Disability Keys 990

  • “0” no disability or disability less than 33%
  • “1” disability ≥ 33% and < 65% without help from third parties or without reduced mobility
  • “2” disability ≥ 33% and < 65% if accredited by third parties or with reduced mobility
  • “3” disability ≥65%

Linking keys

  • “D” linked to the holder
  • “C” linked to spouse

Coexistence

  • Possible values “ “, “0”, 2 to 9

Registered Address

T address type

  • " 20" Tax domicile in Spanish territory
  • "21" Tax domicile abroad

Usual address for personal income tax 2024

Holdership:

  • “ 3 ” Housing of which the declarant is a tenant
  • “4” Another situation

Economic Activity (AEC)

  • “S” If you perform AAEE
  • “N” Other situations

Compensatory pensions

  • “ S” Yes
  • 'N' No

Information on large families originating from model 990

Type of large family

  • "G"general
  • “E” Special

Information on active worker with disability obtained from form 190 2023 key A

Active worker with a disability

  • 1“ disability 33% and < 65%
  • “2” disability 33% and < 65% if it proves assistance from third parties or with reduced mobility
  • "3” disability 65%

Keys to Work Performance

  • "A”Employees in general.
  • "B01"Perceptions consisting of pensions and passive assets of the Social Security and Passive Classes regime, with the exception of those that must be related under subkey 02. This sub-key will also include any payments for work incapacity paid directly to the worker by one of the public Social Security or Passive Class regimes or, where applicable, by the respective Mutual Collaborator with Social Security. If these benefits are paid directly by the employer (under the respective collaboration agreement with Social Security), they will be reflected in Key A.
  • "B02" Perceptions consisting of pensions and passive assets and other benefits provided for in article 17.2.a of the tax law in which the amount of the withholdings has been determined in accordance with the special procedure provided for in article 89.A of the Tax Regulations.
  • "B03" Perceptions consisting of pensions and passive assets and other benefits provided for in article 17.2.a of the tax law other than those that must be related under subkeys 01 and 02.
  • "C" Unemployment benefits or subsidies.
  • "E1" Perceptions corresponding to a Director or Administrator included in the general Social Security scheme as a worker "assimilated" to employees, and the income received should not be reflected in subcode 02.
  • "E2" Income corresponding to a Director or Administrator included in the general Social Security scheme as a worker "assimilated" to employees, and the income comes from entities whose net amount of the turnover of the last tax period ended prior to the payment of the income is less than 100,000 euros.
  • “E3” Income corresponding to a Director or Administrator is included in the special Social Security scheme for self-employed workers, and the income comes from entities whose net amount of the turnover of the last tax period ended prior to the payment of the income is less than 100,000 euros.
  • "E4" Perceptions corresponding to directors and administrators other than those that should be related under subcodes 01, 02 and 03.
  • "F1" Perceptions corresponding to literary, scientific or artistic prizes not exempt from the tax referred to in article 12.1 letter g), of the Tax Regulations
  • "F2" Income from work derived from teaching courses, lectures, colloquiums and similar activities.
  • "F3" Income from work derived from the preparation of literary, artistic or scientific works to which the withholding rate established in general in article 101.3 of the Tax Law is applicable.
  • "F4" Income from work derived from the preparation of literary, artistic or scientific works to which the reduced withholding rate established in article 101.3 of the Tax Law is applicable.
  • "F5" Income derived from intellectual property, when considered as employment income, to which the general rate established in article 101.9 of the Tax Law is applicable.
  • "F6" Income derived from intellectual property, when considered as employment income, to which the reduced withholding rate established in Article 101.9 of the Tax Law is applicable.
  • "F7" Advances on account derived from the transfer of the exploitation of copyright, when such advances are considered as income from work, which will accrue over several years.

Geographical mobility

  • “ 0“ No
  • “1” Yes

Disability

  • “0” is not an active disabled worker
  • “1” active worker and disability < 65% without help from third parties
  • “2” disability < 65% and needs help from third parties
  • “3” disability 65%

Fogasa perceptions brand

  • “S” Yes
  • 'N' No

Keys to Exempt Income

  • "L05" Compensation for dismissal or termination of the employee that is exempt under the provisions of letter e) of article 7 of the Tax Law and article 1 of the Regulations.
  • "L10" Scholarships that are exempt under the provisions of letter j) of article 7 of the Tax Law and in art. 2 of the regulations.
  • "L22"Aid established by Autonomous Communities or local entities to attend, in accordance with their regulations, to groups at risk of social exclusion, situations of social emergency, housing needs of people without resources or food needs, schooling and other basic needs of minors or people with disabilities when they and the people in their care lack sufficient financial means, which are exempt by virtue of the provisions of the first paragraph of letter y) of article 7 of the Tax Law, without including in this sub-key the economic benefits established by the Autonomous Communities in the form of minimum insertion income that must be entered in sub-key 28.
  • "L25" Income from work in kind exempt in accordance with the provisions of letter b) of article 42.3 of the Tax Law exclusively referring to those intended by companies or employers to provide the first cycle of early childhood education service to the children of their employees. However, with regard to exempt work income provided for in this sub-key, data will only be required when indirect formulas are used to provide the services.
  • "L26" Income from work in kind exempt in accordance with the provisions of letter d) of article 42.3 of the Tax Law.
  • "L27" Public maternity or paternity benefits exempt from personal income tax.
  • "L28" Economic benefits established by the Autonomous Communities in the form of minimum insertion income to guarantee economic subsistence resources to people who lack them and who are exempt by virtue of the provisions of the first paragraph of letter y) of article 7 of the Tax Law, without including in this sub-key the rest of the exempt aid established in this first paragraph of letter y) that must be recorded in sub-key 22 above.
  • "L29" Social Security economic benefit corresponding to the minimum vital income.

Key to Prizes and Capital Gains

  • "K1" Perceptions corresponding to prizes for participation in games, raffles or random combinations without advertising purposes, framed within the definition of the concept of "game" contained in article 3.a) of Law 13/2011, on the Regulation of gaming, characterized by risking amounts of money or other assets (only in this way can losses be generated) in exchange for the possibility of obtaining a prize or profit. These prizes will be recorded in their full amount, without prejudice to the recipient's right to reduce their amount by gambling losses obtained in the same tax period, under the terms established in article 35.5.d) of the Tax Law.
  • "K2" Capital gains of residents derived from forestry exploitation in public forests.
  • "K3" Perceptions corresponding to prizes for participation in contests or random combinations for advertising purposes, in which no financial outlay is made for participation in them, and therefore, not included in the definition of the concept of "gambling" contained in article 3.a) of Law 13/2011, on the Regulation of gambling. This includes prizes derived from programmes developed in the media, as well as those derived from random combinations for advertising and promotional purposes as defined in art. 3.i) of Law 13/2011.

Keys to Economic Activities

  • "G1" Perceptions corresponding to professional activities to which the withholding rate established in general in article 95.1 of the Tax Regulations is applicable.
  • "G2" Perceptions corresponding to professional activities to which the specific withholding rate established in the aforementioned article of the Tax Regulations is applicable for income paid to municipal collectors, insurance intermediaries who use the services of external assistants and commercial delegates of the public business entity "State Lotteries and Betting".
  • "G3" Perceptions corresponding to professional activities to which the reduced withholding rate established in article 95.1 of the Tax Regulations is applicable for income paid to taxpayers who start the exercise of professional activities, both in the tax period in which said start occurs and in the following two.
  • "G4" This subcode will be entered when dealing with receipts to which the specific withholding rate established in letter d) of article 95.1 of the Tax Regulations is applicable.
  • "G5" Income derived from intellectual property, to which the general withholding rate provided for in article 101.9 of the Tax Law is applicable.
  • "G6" Income derived from intellectual property, to which the reduced withholding rate provided for in article 101.9 of the Tax Law is applicable.
  • "G7" Advances on account derived from the transfer of the exploitation of copyright, when such advances are considered income from professional activities, which will accrue over several years.
  • "G8" Returns derived from the transfer of the right to exploit the image. This subcode will be entered when the payments made for said transfer are considered by the recipient to be income derived from their professional activity.
  • "H1" Perceptions corresponding to agricultural, livestock and forestry activities and activities under objective evaluation of article 95.6. 2 of the Tax Regulations to which the withholding rate established in general in article 95.4, 2 of the Tax Regulations is applicable.
  • "H2" Perceptions of agricultural, livestock and forestry activities and activities under objective evaluation of article 95.6. 2 of the Tax Regulations to which the specific withholding rate established in Article 95.4, 1 of the Tax Regulations is applicable for income that is consideration for livestock activities of fattening pigs and poultry.
  • "H3" Perceptions of agricultural, livestock and forestry activities and activities under objective evaluation of article 95.6. 2 of the Tax Regulations paid that are consideration for the forestry activities referred to in article 95.5 of the Tax Regulations
  • "H4" Perceptions of agricultural, livestock and forestry activities and activities under objective evaluation of article 95.6. 2 of the Tax Regulations paid that are consideration for the objectively estimated economic activities included in article 95.6. 2 of the Tax Regulations.
  • "I1" Payments made by the person or entity declaring as income from the transfer of the right to exploit the image right.
  • "I2" Perceptions derived from intellectual property, to which the withholding rate established in general in article 101.9 of the Tax Law is applicable.
  • "I3" Payments made by the person or entity declaring for any other of the concepts referred to in article 75.2, letter b) of the Tax Regulations.
  • "J" Allocation of income from transfer of image rights: consideration referred to in article 92.8 of the Tax Law.

Keys to Pension Plans

  • “A01” Contributions from participants to pension plans that are not a pension plan to which the company makes contributions.
  • “A02” Contributions from workers to the same employment pension plan to which the company makes contributions.
  • “A03” Contributions from self-employed workers to simplified employment pension plans.
  • “C01” Contributions of promoters to employment system pension plans.
  • “C02” Contributions from individual entrepreneurs in which he is a promoter and participant.
  • “C03” Contributions to the employment pension plan resulting from a decision by the worker.
  • “E01” Own contributions that the individual entrepreneur makes to the Social Welfare Mutual Society, of which he is also a promoter and a member.
  • “E02” Amounts paid by professionals or individual entrepreneurs that may entitle them to a reduction.
  • “F01” Amounts paid by employees or working partners to social welfare mutuals.
  • “F02”Contributions of the workers to the same social welfare mutual to which the company makes contributions.
  • “G01” Amounts paid by the promoter to social welfare mutuals.
  • “G02” Amounts paid by the promoter to social welfare mutuals that derive from a decision of the worker.
  • “H”.- Amounts paid by the policyholder for premiums paid to insured pension plans.
  • “J01” Contributions paid by the insured of the company social welfare plans.
  • "J02" Contributions made by the company that derive from a decision of the worker to company social welfare plans.
  • “J03” Contributions paid by policyholders to company social welfare plans.
  • “J04” Contributions made by the individual entrepreneur to a company social welfare plan of which he is also the policyholder and insured.
  • “K” Premiums paid by policyholders to private insurance policies that exclusively cover the risk of severe or total dependency.
  • “L01 Premiums paid by the company to group dependency insurance.
  • “L02” Own contributions that the individual entrepreneur makes to group dependency insurance policies of which he is also the policyholder and insured.
  • “L03” Premiums paid by the company that derive from a decision of the worker to group dependency insurance.
  • "M" Contributions from savers to pan-European individual pension products (PEPP).

Keys to Bank Account Performance

  • "1" Current accounts.
  • "2" Savings accounts.
  • "3" Term deposits.
  • "4" Financial accounts.
  • "5" Credit accounts.
  • "6" Accounts supported by atypical financial contracts

Keys to explicit returns on movable capital, taxable base of savings

  • "A01".Bonuses for attendance at meetings.
  • "A02" Dividends and profit sharing in any type of entity when nature 07 or 08 is not applicable.
  • "A03" Income or revenue from any type of assets, except the delivery of paid-up shares, which by statute or by decision of the corporate bodies, authorize participation in the profits, sales, operations, income or similar concepts of an entity for reasons other than remuneration of personal work.
  • "A04"Income or income derived from the creation or transfer of rights or powers of use or enjoyment, whatever their name or nature, on securities or shares that represent participation in the entity's equity.
  • "A05" Any other profit, originating from an entity due to the status of partner, shareholder or participant.
  • "A07" Dividends and profits distributed by collective investment institutions.
  • "A08" Dividends not subject to withholding or payment on account.
  • "B01" Interest on bonds, debentures, certificates of deposit or other private securities.
  • "B02" Interest on obligations, bonds, certificates, public debt or other public securities.
  • "B03" Non-bank loan interest.
  • "B04" Income or earnings that enjoy a transitional profit regime in financial operations referred to in the eleventh transitional provision of the consolidated text of the Corporate Tax Law approved by Royal Legislative Decree 4/2004, of March 5.
  • "B05" Income or profits paid by a financial institution as a result of the transmission, assignment or total or partial transfer of a credit owned by the latter.
  • "B06" Other income from movable capital.
  • "C05" Life annuities or temporary annuities resulting from the imposition of capital, provided that they have not been acquired by inheritance, legacy or any other succession title and do not derive from capitalization operations and life or disability insurance contracts.
  • "GAS" - Deductible expenses
  • C13 Other capital gains or income not included in the preceding digits of this code to be included in the taxable savings base.

Keys to explicit returns on movable capital, general tax base

  • "C01" Income or profits from intellectual property when the recipient is not the author.
  • "C02" Income or revenue from industrial property that is not affected by economic activities carried out by the recipient.
  • "C03" Income or profits from the provision of technical assistance, unless such provision takes place within the scope of an economic activity.
  • "C04" Income or revenue from the leasing or subleasing of movable property, businesses or mines that do not constitute economic activities.
  • "C06" Income from the transfer of the right to exploit the image or the consent or authorization for its use, unless said transfer takes place within the scope of an economic activity.
  • "C07" Income from the subleasing of urban real estate that does not constitute an economic activity.
  • "C12".Other income from movable capital to be included in the general tax base.
  • "D01" Interest on bonds, debentures, certificates of deposit or other private securities from related entities.
  • "D02" Interest on obligations, bonds, certificates, public debt or other public securities from related entities.
  • "D03" Interest on non-bank loans from related entities.
  • "D04" Income or earnings that enjoy a transitional profit regime in financial operations referred to in the sixth transitional provision of Law 27/2014, of November 27.
  • "D05".Income or income paid by a financial institution as a result of the transmission, assignment or total or partial transfer of a credit owned by it from related entities.
  • "D06" Other income from movable capital from related entities.

Keys to implicit returns on movable capital

Origin key

  • "A" Transmission
  • "B" Amortization or repayment
  • "C" Exchange or conversion
  • "D" Transfer of financial assets carried out within 30 days immediately prior to coupon maturity.
  • "E" Temporary transfer operations of financial assets with repurchase agreement.

Linking key:

  • "V"Returns from related entities
  • ** These are not returns from related entities

Keys to Insurance Operations Performance

  • "1" Income or yield of a monetary type.
  • "2" Income or performance in kind

Keys to Sales of Financial Assets and Other Securities

Market key:

  • "A"Official Spanish secondary securities market
  • "B"Official secondary market for foreign securities
  • "C"Other national markets
  • "D"Other foreign markets
  • "F"Operations intervened by public notaries
  • "O"Operations carried out off-market (OTC)

"Value" Key

  • "A" Shares and interests in limited liability companies
  • "B" Financial assets with explicit returns excluded from the obligation to withhold, except for financial assets whose description is that of key J.
  • "C" Financial assets with implicit returns excluded from the obligation to practice withholding.
  • "D"Main segregated.
  • "É" Segregated Coupons.
  • "F" Guarantee Rights
  • "G" Rights of Enjoyment
  • "I" Others
  • "J" Financial assets with explicit returns excluded from the obligation to withhold, issued by Territorial Public Entities with an amortization period equal to or less than two years and whose transaction amount (amortization value) coincides with the nominal value.
  • "K" Preferred shares or other debt instruments.
  • "M" Shares and interests in Collective Investment Institutions

Key for "Declared"

  • " B" Recipient of the returns in the case of preferred shares or other debt instruments.
  • "C" Third party on whose behalf the returns are received in the case of preferred shares and other debt instruments.
  • "E" Central counterparty entity when it intervenes in the settlement process
  • "N" Owner's knot.
  • "P" Lender, in the case of securities lending.
  • "Q" Borrower, in the case of securities lending.
  • "T" Holder
  • "U" Usufructuary.

Keys to Leasing Premises

  • "1" Income or yield of a monetary type.
  • "2" Income or performance in kind.

Public aid type keys

  • “1”.- Subsidies for the acquisition of officially protected or assessed price housing.
  • “2”.- Subsidies or aid for the acquisition or rehabilitation of habitual housing.
  • “3”.- Public aid for the conservation or rehabilitation of assets of the Spanish Historical Heritage.
  • “4”.- Public aid to young farmers for the acquisition of shares in agricultural companies.

 Keys to economic activities

  • A01.-Rental of premises
  • A02.- Independent livestock farming
  • A03 Business
  • A04 Artistic and sporting
  • A05 Professional
  • B01 Agricultural
  • B02 Livestock
  • B03 Forestry
  • B04 Mussel production
  • B05 Fishing

Self-employed quotes

  • 0138 General Regime for Household Employees
  • 0140 General regime (Conv. Esp)
  • 0161 General Agrarian Regime
  • 0521 Reg. Esp. Self-employed workers
  • 0540 Reg. Esp. Self-employed (Conv Esp)
  • 0825 Reg. Esp. From the Sea (Self-employed)
  • 0840 Reg. Esp. From the Sea (Conv. (Esp.)
  • 0940 Reg. Esp. Coal Mining (Conv. (Esp.)
  • 1211 Reg. Esp. Household Employees (Permanent)

Keys to subsidies and compensation paid to farmers, ranchers or foresters

  • "1" Current grants
  • "2" Capital grants
  • "3" Compensation or aid for damages suffered by assets belonging to the working capital of agricultural or livestock activity.
  • "4" Compensation for damages suffered by assets belonging to fixed assets of agricultural or livestock activity.
  • "5" Compensation or aid for cessation or abandonment, total or partial, of the activity.
  • "6"Other subsidies, compensation or aid.

Grant Keys collected in the national grants database

Type of operation

  • "PA" Payment of grants to beneficiaries.
  • "DE" Voluntary returns
  • "RE” Resolution of the appropriate refund procedure

Qualification

  • “01” Other grants
  • “02” Economic activities
  • “05” Vehicles
  • “06” Employment income
  • “07” - Youth cultural voucher

Subkeys for capital gains from entities under the income attribution regime

  • “01” Article 25 sections 1, 2 and 3 of LIRPF
  • “02” Article 25 section 4 of LIRPF

Keys to the real estate capital returns of entities under the income attribution regime

Nature

  • "1" Urban
  • “2” Rustic

Situation

  • “1” Property with cadastral reference located anywhere in Spanish territory except the Basque Country and Navarre.
  • "2" Property located in the Autonomous Community of the Basque Country.
  • “3”- Property located in the Autonomous Community of Navarra.
  • “4”- Property in any of the previous situations but without cadastral reference
  • “5”- Property located abroad

Declared key

  • “N”- Bare owner
  • "T" Holder
  • "Usufructuary
  • “O”- Another real right

Keys to capital gains and losses of entities under the income attribution regime

  • “F” Capital gains and losses not derived from transfers of assets
  • “G” Capital gains and losses arising from transfers of assets.

Subkeys:

  • “01” Earnings
  • “02” Losses

Subkeys for withholdings and payments on account of entities under the income attribution regime

  • 01 For income from movable capital
  • 02 For leasing urban properties
  • 03 For income from economic activities
  • 04 For capital gains
  • 05 For other concepts

Subkeys for deductions for entities under the income attribution regime

  • '01' For the protection of Spanish and World Heritage
  • '02' For donations, gifts and contributions
  • '03' For income obtained in Ceuta and Melilla
  • '04' Deductions in economic activities
  • '05' Deduction for international double taxation
  • '06' For investment in new or recently created companies

Information regarding the depreciation of real estate declared by the taxpayer in the 2023 income tax returns

Type of acquisition.

  • ' 1'Onerous
  • '2' Lucrative
  • “3” Onerous and Lucrative

Type of ownership.

  • ' I' Individual ownership
  • 'C' Common ownership

Sales Keys for Investment Funds with Retention

Reduced capital gain

  • “A” Capital gains applying the provisions of DT 9 of Law 35/2006
  • “B” Capital gain without application of the provisions of DT 9 of Law 35/2006.
  • " " In any other case

Type of result

  • “O” There is communication to the entity obliged to practice withholding
  • “R” The above circumstances do not apply

Keys to Sales of Investment Funds without Retention

  • “C” Exchange Traded Funds

Reduced capital gain

  • “A” Capital gains applying the provisions of DT 9 of Law 35/2006
  • “B” Capital gain without application of the provisions of DT 9 of Law 35/2006.
  • " " In any other case

Donation Keys

Types of donations

  • Income or yield of monetary type
  • "X" Income or performance in kind

Keys

  • “ “ Donations to foundations and associations of public benefit that are not beneficiaries of patronage.
  • "A" Donations not included in priority patronage activities or programs
  • "B" Donations included in priority patronage activities or programs
  • “F” Membership fees and contributions provided for in article 2.Two.a) of Organic Law 8/2007, of July 4, on the financing of political parties.
  • “G” Remaining donations and contributions received.

Recurrence of donations:

  • “1”If in the two immediately preceding tax periods the taxpayer has made donations, gifts or contributions with the right to deduction in favor of said entity for an amount equal to or greater than, in each of them, that of the previous year.
  • “2” If in the two immediately preceding tax periods the taxpayer has not made any donations, gifts or contributions with the right to deduction in favor of said entity for an amount equal to or greater than that of the previous year, in each of them.

Autonomous community deductions

  • “0870” For donations for ecological purposes, research and development
  • “0976” Investment in environmental facilities and adaptation of housing for the disabled
  • “1.001” For donations to entities that promote the Catalan language
  • “1.002” For donations to entities that promote scientific research
  • “1.007” For donations to certain entities for the benefit of the environment
  • “1113” For amounts allocated to cultural subscriptions
  • “0853” Rental of main residence
  • “0855” For international adoption
  • “0866” Birth or adoption of the third or subsequent child
  • “0868” International Adoption
  • “0869” Care of dependent persons
  • “0871” For acquisition of primary residence by victims of terrorism
  • “0875” For the purchase of textbooks
  • "0876" For rental of usual residence
  • "0877" For social housing rental
  • "0883" For unpaid care of people over 65 years of age
  • "0893" For foster care of minors
  • "0895" For expenses of descendants in centers from 0 to 3 years
  • "0896" For the purchase of textbooks and school supplies
  • "0946" Rental of primary residence by young people, seniors and disabled people
  • "0947" For family care
  • "0957" For birth or adoption of children
  • "0960" Age: People over 75 years of age (and not in a subsidized or concerted residence)
  • "0961" Care for ascendants over 75 years of age (and not in a contracted or subsidized residence)
  • "0960" Age: People over 75 years of age (and not in a subsidized or concerted residence)
  • "0961" Care for ascendants over 75 years of age (and not in a contracted or subsidized residence)
  • "0970" For taxpayers affected by disability.
  • "0975" For rental of habitual residence by young people
  • "0986" For the birth or adoption of children.
  • "0992" For adoption expenses
  • "1013" Foster Care of Minors
  • "1040" For international adoption of children
  • "1041" For foster care of minors
  • "1042" For unpaid foster care of people over 65 and/or with disabilities
  • "1056" For investments in domestic water-saving devices CC-30
  • "1057" For the acquisition of shares and equity interests in new or recently created entities CC-60
  • "1058" For investments made in entities listed on the Alternative Stock Market CC-61

Split Payment Keys

  • "I" Income
  • "N" Negative
  • "C"Compensation
  • "D" Refund request
  • "F" Formalization
  • "A"Postponement
  • "M"Impossibility of Payment
  • "S" Request for compensation
  • "E" Prop. Excessive Income Refund
  • "G" CCT Income
  • "V" CCT refund request

Cadastral information on real estate

Class of good:

  • "UR" Urban
  • "RU" Paperback

Keys:

  • "A" Warehouse
  • "V" Residential
  • "I" Industrial
  • "O" Offices
  • "C" Commercial
  • "K" Others
  • "T" Others
  • "G" Others
  • "And others
  • "E" Others
  • "R" Others
  • "M" Solar
  • "P" Unique building
  • "B" Agricultural warehouse
  • "J". Agrarian industrial
  • "Z". Agrarian
  • " ". " (In any other case)

Warehouse classification (key A):

  • "1".- Residential garage
  • "2".- Industrial
  • "3".- Residential storage room
  • “0”. for other keys

Revised cadastral value mark:

  • "S" Yes
  • "N" No

Code of Law:

  • "PR".- Owner
  • "US".- Usufructuary
  • "CA".- Administrative concession
  • "DS".- Right of surface
  • "NP".- Bare ownership
  • "DF".- Enjoyer

Brand Use:

  • "H".- Habitual residence
  • "A".- Leased
  • "C".- Habitual and Leased
  • "D".- Habitual residence available to the former spouse
  • "O".- (blank)

Main residence 2023

  • "S" Yes
  • "N" No

Current balance:

  • "1".- Property in common territory
  • "2".- Property in the Basque Country
  • "3".- Property in Navarra
  • "4".- Property without cadastral reference

Urban heritage transmissions

  • " PR".- Owner
  • "US".- Usufructuary
  • "NP".- Bare ownership

Rural property transfers

  • "PR".- Owner
  • "US".- Usufructuary
  • "NP".- Bare ownership 

Deduction for those caring for descendants with disabilities

Type of application:

  • "I" Individual.
  • "C" Collective.
  • " " If this information is not available.

Mark of unemployed or pensioner:

  • "S" Yes,
  • " N" No

Deduction for dependent disabled ascendant

Type of application:

  • "I" Individual.
  • "C" Collective.
  • " " If this information is not available.

Mark of unemployed or pensioner:

  • "S" Yes
  • "N" No

Deduction for large families

Type of application:

  • "I" Individual.
  • "C" Collective.
  • ' ' If this information is not available.

Large family brand :

  • "G" General Category,
  • "E" Special Category.

Mark of unemployed or pensioner:

  • "S" Yes,
  • "N'– No.

Deduction for ascendant, legally separated or without marital ties, with two children without the right to receive annuities for alimony

Mark of unemployed or pensioner:

  • 'S' Yes,
  • 'N' No.

Maternity deduction information. Childcare expenses

Full month (January => December)

  • "S" Yes
  • 'N' No

Deduction for a spouse who is not legally separated when the spouse is a disabled person who does not have an annual income, excluding exempt income, exceeding 8,000 euros and does not generate the right to deductions for a disabled ascendant or descendant

Spouse's income > €8,000:

  • 'S'Yes,
  • 'N'No.

Type of application:

  • 'I' Individual.
  • ' ' This information is not available

Mark of unemployed or pensioner:

  • 'S' Yes,
  • 'N' No.

Key points regarding employment income, certain economic activities , capital gains and imputations of income tax returns and prizes with an accrual period back to 2024

  • “A” Employees
  • “B02 Benefit
  • “B” Pensioner
  • “C” Unemployed
  • “D” Desemp. PU
  • “E” Counselor
  • “F” Courses, conferences
  • “G” Professional activities
  • “H” Agricultural and business activities in EO
  • “I” Economic activities
  • “J” Image rights
  • “K01” Awards without advertising purposes
  • “K02” Forestry exploitation
  • “K03” Awards for advertising purposes
  • “M” Copa America
  • “L05” Compensation
  • “L10” Scholarships
  • “L25” Help for companies with daycare centers
  • “L26” helps its employees with daycare
  • “L27” Exempt maternity or paternity benefits.

Keys to sales of subscription rights with retention

Reduced capital gain :

  • “A” Capital gains applying the provisions of DT 9 of Law 35/2006
  • “B” Capital gain without application of the provisions of DT 9 of Law 35/2006.
  • " " In any other case

Keys to sales of subscription rights without retention

Market key:

  • "A" - Official Spanish secondary securities market
  • “B”.- Official secondary market for foreign securities
  • “C”.- Other national markets
  • “D”.- Other foreign markets
  • “F”.- Operations intervened by public notaries
  • “O”.- Operations carried out off-market (OTC)
  • “P”.- Official secondary market for foreign securities excluding those of the EU

Key for "Declared"

  • "B".- Recipient of the returns in the case of preferred shares or other debt instruments
  • "C".-Third party on whose behalf the returns are received in the case of preferred shares and other debt instruments
  • “E”.- Central counterparty entity when it intervenes in the liquidation process
  • "N". Owner's knot
  • "P". Lender, in the case of securities lending.
  • "Q".- Borrower, in the case of securities lending.
  • "T".- Headline
  • "U".- Usufructuary.

Contributions to protected assets of people with disabilities

Type of contribution:

  • “ ” Money

  • “X” Species

Total amount of deferred capital corresponding to life insurance whose performance is applicable to DT 4

Type of taxation:

  • “I” Individual
  • “C” Joint

Income from work from model 296

Password:

  • 20'.- Income from work
  • '21'.-Pensions and passive assets
  • '22'.- Remuneration of directors and counselors;

 

Bank account returns from Form 291

 Account type:

  • ' 1'.- Current account
  • '2'.- Savings account
  • '3'.- Term deposits
  • '4'.- Other types of accounts

Retention indicator:

  • ''0' – No retention has been carried out
  • '1' – Retention has been carried out

Deduction for works to improve the energy efficiency of homes

Type of tax payment 2023:

  • “I” Individual taxation
  • “C” Joint Taxation

Brand 2022:

  • "S" Joint taxation and the spouses have not been holders of the same joint statement
  • " " Remaining cases

Type of tax payment 2022:

  • “I” Individual taxation
  • “C” Joint Taxation

Brand 2021:

  • "S" Joint taxation and the spouses have not been holders of the same joint statement
  • " " Remaining cases

Type of taxation 2021:

  • “I” Individual taxation
  • “C” Joint Taxation

Pensions reported by EU states

Concept:

  • "1" Pension
  • "2" Tax paid abroad
  • " "

Employment performance and remuneration of directors reported by European Union states

Concept:

  • "1" Diets
  • "2" Taxes
  • "3" Compensation
  • "4" Other remuneration
  • "5" Board Members' Income
  • "6" Monetary compensation
  • "7" Remuneration in kind
  • §ª 

Employment income, pensions, directors' remuneration and professional remuneration reported by third countries

Concept:

  • "1" Income from professional activities
  • "2" Income from work
  • "3" Board Members' Income
  • "4" Income from artists or athletes
  • "5" Pension income
  • "6" Monetary remuneration. Public pension income and public services.
  • "7" Student Rents
  • §ª 

Rental of tourist apartments

Declared key:

  • “A” To both (if there is no transferor or the transferor is the same as the owner)
  • “T” Holder with a different transferor
  • “C” Assignor with a different owner

Compensatory pensions in favor of the spouse and alimony annuities, except in favor of children, by court decision

“S”.- Yes

Annuities for alimony paid to children by court decision

“S”.- Yes

Interest paid by Public Administrations

Type of taxation:

  • “I” Individual taxation
  • “C” Joint Taxation

Deduction for the purchase of electric vehicles

Vehicle category:

  • "M1" M1 Passenger Cars
  • "L6e" Light quadricycles L6e
  • "L7e" Heavy quadricycles L7e
  • "L3e, L4e, L5e" Motorcycles L3e, L4e, L5e

Vehicle type:

  • "1" Pure electric vehicles (BEV)
  • "2" Extended Range Electric Vehicles (EREV)
  • "3" Plug-in hybrid vehicles (PHEVs)
  • "4" Fuel Cell Electric Vehicle (FCV)
  • "5" Fuel Cell Hybrid Electric Vehicle (FCHV)

Owners (heirs) of urban properties

Class of good:

  • "UR" Urban
  • "RU" Paperback

Keys:

  • "A" Warehouse
  • "V" Residential
  • "I" Industrial
  • "O" Offices
  • "C" Commercial
  • "K" Others
  • "T" Others
  • "G" Others
  • "And others
  • "E" Others
  • "R" Others
  • "M" Solar
  • "P" Unique building
  • "B" Agricultural warehouse
  • "J". Agrarian industrial
  • "Z" Agrarian
  • " " (In any other case)

Warehouse classification (key A):

  • "1" Residential garage
  • "2" Industrial
  • "3" Residential storage room
  • “0” For the rest of the keys

Revised cadastral value mark:

  • "S" Yes
  • "N" No

    Current balance:

    • "1" Property in common territory
    • "2" Property in the Basque Country
    • "3" Property in Navarra
    • "4" Property without cadastral reference

    Foreign real estate

    Key condition of the declarant:

    • "1" Headline
    • "2" Representative
    • "3" Authorized
    • "4" Beneficiary
    • "5" Usufructuary
    • "6" Taker
    • "7" With power of disposal
    • "8" Other forms of real ownership as provided for in article 4.2. of Law 10/2010 of April 28

    Key type of asset or right:

    • "B" Ownership and real rights over real estate located abroad
    • "2" Real rights of use or enjoyment over real estate
    • "3" Bare ownership of real estate
    • "4" Timeshare, timeshare, part-time ownership or similar arrangements for real estate
    • "5" Other real rights over real estate

    Current balance:

    • "S" Property located abroad

    Property type code:

    • "U" Urban