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Form 100. 2019 Personal Income Tax return

4. Completion. Previous questions.

  1. The data needed to make the tax return will be captured necessarily from the individual tax return of each taxpayer.

    If you wish to opt for joint taxation of your family unit , the programme will generate the joint tax return based on the data entered in the individual tax returns. However, the following details may be filled in from the joint declaration:

    • Details referring to the Representative.
    • Supplementary tax return (with effect only on the joint tax return)
    • Tax Allocation.
    • Checking account of the deposit or return document
  2. The individual tax return will be generated automatically in any of the following cases:

    • Taxpayers deceased in 2019 on a day other than 31 December.
    • Taxpayers whose spouse is non-resident and not a taxpayer of personal income tax.
    • You can also optionally mark an "X" if you wish to enter only your own economic data without including those of the rest of the family unit.

      In this case, the program will not carry out the calculations that allow you to know the tax method (individual or joint) that is more in favour, it will not allow the possibility of requesting the suspension of the tax payment, in an amount equal to or less than the refund to which your spouse is entitled for this tax.

      Once this screen has been confirmed, it cannot be modified later, so if you need to make a change, you must start a new tax return.