The following information must be provided through a data capture window:
The full amount of the monetary remuneration received will be recorded, i.e. before making any discounts on them, as well as any withholdings made.
Remuneration in kind
In the box "Valuation", the value of the remuneration in kind will be recorded, without including the " payment on account" made by the company, which will be entered separately in its own box.
Attention :The contributions or amounts paid by the employer to Pension Plans, business pension plans or Mutual Societies for Social Welfare, which have been attributed to the taxpayer, will be recorded in the following section.
Payments on account passed on to the worker
In general, the "Full income" will be the sum of the "Valuation" and the "Deposit on account," unless the amount of the latter has been passed on to the recipient.
In this case, the amount of the deposit to the account charged will be entered in this box, so that the program does not accumulate it to the valuation to determine the full income.
Example: Remuneration in kind: 4,000 Euros. The company discounted the worker 920 euros (paid on account)
Completion: Valuation: 4,000 Euros. Payment on account: 920 Euros. Account deposits charged: 920 Euros
Example: the company does not deduct the worker from 920 euros.
Completion: Valuation: 4000 Euros. Payment on account: 920 Euros. Payment to account: 0 Euros
Business contributions to pension plans, business pension plans and social security mutual societies: Amounts that are attributed to the taxpayer.
The program allows this box to be filled in exclusively in the case of the Declarer or Spouse, or in the case of a 1,Hijo 2, Son 3 or Son 4, when it comes to business contributions to Pension Plans, Business Social Welfare Plans or Mutual Societies set up in favour of people with disabilities (Code 2. Special regime for people with disabilities).
The section corresponding to the reduction regime of the gross tax base will indicate the corresponding numerical code of the following:
Special regime for people with disabilities
Special scheme for Mutual Societies for professional athletes and of a high level.
Reduction of spouse's contributions
Attention : the contributions or amounts paid by the worker to these pension plans, business pension plans or mutual Societies for Social Welfare, will be included in the section "Reductions of the taxable base: contributions and contributions to social welfare systems."
Premiums paid by the employer to insurance companies as a result of collective insurance contracts to meet pension commitments with its staff, under the terms set out in Additional Provision 1 of Royal Legislative Decree 2002/29 of November, by the that the revised text of the Pension Plans and Funds Regulation Act is approved and that have been attributed to the taxpayer, this will not be entered in these boxes, but in the "Remuneration in kind" section above.
Business contributions to group dependency insurance: Amount charged to the taxpayer
In this box, the premiums paid by the company as beneficiaries of group dependency insurance will be entered.
Contributions to the protected assets of people with disabilities (art.17.2 k) Tax Law)
The amount of contributions received by taxpayers with disabilities to the protected assets of which they are holders will be recorded.
These contributions will be integrated with the following limits:
When the contributors are payers of Personal Income Tax, they will be considered as earned income up to the amount of 10,000 euros per year for each contributor and 24,250 euros per year as a whole.
Furthermore, and regardless of the limits indicated in the previous paragraph, when the contributors are taxable persons of Corporation Tax, they will be considered as earned income provided that they have been a deductible expense in Corporation Tax with the limit of 10,000 euros per year.
These returns will be exempt up to a maximum annual total of three times the public indicator of multiple bills (the IPREM for 2019 is 7,519.59 euros).
The portion of the contributions that the recipient has for the consideration of earned income will not be subject to Inheritance and Donations Tax.
Reductions (Article 18 (2) and (3), D.T. 11, 12 and 25 Tax Law)
When the full income of irregular nature has been included, to which any of the reductions are applicable. in accordance with Article 18 (2) and (3) and (11) and (12) of the Tax Act, the amount of the tax shall be indicated in this box. 25
The amount of the reduction, if applicable, must be included in the withholding certificate provided by the company.
The amount of the deductible expenses of earned income will be recorded in these boxes, stating them separately according to the concepts that appear in the window. Except for the expense to be applied of 2,000 euros, which is calculated directly by the program.