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Form 100. 2019 Personal Income Tax return Revenues

Sales or service provisions 

Includes all the full income, whether in cash or in kind, derived from the delivery of the products that constitute the purpose of the activity, as well as, where applicable, those from the provision of work and services that are ancillary to the main activity.

When there is a consideration and this is clearly lower than the normal value on the market of the sold goods and the services provided, the valuation of the same will be carried out at their normal value on the market.

In economic transactions carried out with a company with which the holder of the activity is linked, they must carry out their valuation in an imperative manner for the normal market value. Normal market value shall be understood as that which would have been agreed by independent persons or entities under conditions of free competition.

Consideration of the compensation or the VAT charged instalments:

  1. In the case of activities included in the special regime for agriculture, livestock farming and fishing for the tax, the compensation received must be included among the corresponding income derived from sales or from the benefits of work or services.

  2. If the activity is subject to the simplified VAT regime, the amount of the fees charged will not be counted as income.

Transformation, production or manufacturing activities 

The value of natural, plant or animal products used in the corresponding production process will be recorded as income, in accordance with the market prices of the same at the time of incorporation into this process. In addition, the income corresponding to self-consumption, subsidies and indemnities will be included, if applicable.

If products prepared in 2019 have been transferred in years prior to 1998, the value of the 2019 natural products used in the production process, in accordance with market prices at the time of incorporation into the transformation, production or manufacturing processes.


This includes the delivery of goods and services to the owner of the activity or the other members of his/her family unit, as well as the delivery of goods or services to other people free of charge. In both cases, the valuation of these transactions must be carried out at the normal market value of the transferred goods or services, or that have been the subject of self-consumption.


  • Capital subsidies:

    These are those granted to encourage the establishment of the activity or the realisation of investments in fixed assets.

    They are recognised as income in proportion to the depreciation experienced in the financial year (depreciation) for the assets financed with these grants.

    In the case of non-depreciable assets, the subsidy will be attributed to the result of the financial year in which the sale or derecognition occurs in their inventory, with application in box 0188, of the reduction of 30 por100 due to being considered as incomes obtained in a particularly irregular manner over time.

  • Current grants:

    These are generally granted to ensure a minimum return or offset losses caused by the activity.

    They are fully attributed as income in the period in which they accrue.

  • Grants granted to finance specific expenses: They are recognised as income in the same financial year in which the expenses they are financing accrue.