8.1.1.4. Completion

You must complete the following sections:

•  NIF of the entity

  Enter the tax identification number (NIF) of the entity under the income attribution regime whose attributed income must be included in this section and of which the taxpayer is a partner, community member or participant.

  Non-resident entities that do not have a NIF, will enter in box 1562 the identification number assigned to the aforementioned entities in the country of residence, and will mark box 1563 with an “X” to indicate this circumstance.

• Percentage of taxpayer participation in the entity 

  The percentage of participation that the partner, participant or community member has in the entity under the income attribution regime will be entered in this box, expressed with two decimal places.

• Attributed income

  The attributed net income will be entered in the corresponding boxes depending on the source from which it comes: income from movable capital, distinguishing those to be included in the general or savings tax base, income from real estate capital, income from economic activities and capital gains and losses, also distinguishing within the latter those that derive or not from the transmission of an element patrimonial.

  The amount of the reductions and the reductions to which the taxpayer is entitled will also be recorded, if applicable.

  Note: The income corresponding to the special regime for the allocation of real estate income must be declared in section C of the declaration " List of real estate and income derived from real estate at the disposal of its owners, leased or transferred to third parties, or affected to economic activities "

  • Income from movable capital to be integrated into the general tax base:

    You must provide the net income attributed and, where applicable, the amount of reductions and minorities to which the taxpayer is entitled.

  • Income from movable capital to be included in the savings tax base:

    You must provide the following information:

    • You must record all income from movable capital without including the income indicated in the following section.

    • You must distinguish capital gains derived from subordinated debt or preferred shares (differentiating positive returns from negative ones) from those not derived from this type of product.

  • Income from real estate capital (properties leased or transferred to third parties)

    A data capture window will open in which you must provide the NIF of the entity under the income attribution regime or the identification number in the country of residence in the case of non-resident entities , the net return attributed by the entity in the attribution of income and, where applicable, the reductions and minorities to which the taxpayer is entitled.

    When the acquirer, assignee, lessee or sublessee of the real property or the real right that rests on it, is the spouse or a relative of the taxpayer, including relatives, up to the third degree inclusive (parents-children; grandparents-grandchildren; siblings; uncles-nephews), and the net income attributed less any applicable reductions and minorities, is less than minimum computable income in case of kinship , must indicate in the section of the window referring to " Attributed net income " the minimum income in case of relationship and not include any data in " Reductions and Minorities ".

    You must also list the properties leased or transferred to third parties, indicating for each of them the following data that will later appear reflected in the declaration model in the section " List of leased or transferred real estate properties to third parties by entities under the income attribution regime" of section E of the declaration:

    • Holdership: The percentage of ownership of the property will be reflected as a consequence of the participation in the entity.

    • Nature: It will be indicated whether the property has a rustic or urban nature.

    • Number of days in which the properties were leased or transferred to third parties.

    • Current balance:  The key that corresponds to the location of the property will be selected from those that appear in the drop-down window.

    • Land registry reference: In this section, the cadastral reference of the property that appears on the Real Estate Tax receipt that corresponds to it will be collected.

  • Income from economic activities :

    You must check the corresponding box if you choose, for the purposes of the temporary allocation of income, to apply the collections and payments criterion, instead of the accrual criterion.

    You must choose the regime for determining the net income and enter the attributed net income and, where applicable, the amount of reductions and minorities to which the taxpayer is entitled.

    In the case of receiving returns from derivatives of different economic activities, you must regroup the returns in two different boxes, on the one hand all the activities whose return is positive, and on the other all those that are negative.

  • Capital gains and losses attributable to 2019 : You must indicate in the corresponding boxes the capital gains and/or losses attributed by the entity, distinguishing those that arise or not from the transfer of a capital element.

    We will first distinguish the capital gains and losses that do not derive from the transmission of any asset element.

    Next we must first record the capital gains attributed by the entity that derive from the transfer of assets.

    In the following section, and in the event that the amount of the transfer is intended to constitute a life annuity, we must record said amount.

    If the Ninth Transitional Provision applies to the capital gain obtained, that is, if the transferred asset element was acquired prior to December 31, 1994, the transfer value of the asset element to which certain indices are applied must be entered. correctors part of the value from the date of acquisition to January 20, 2006.

    If the transfer carried out is that of an urban property acquired between May 12 and December 31, 2012, the capital gain obtained will be 50% exempt. You must enter it in box 1589.

    In box 1590 below we must enter the capital gain produced by the transmission of some asset element that was exempt from reinvestment in annuities.

    If the amount of the gain is exempt for reinvestment in newly or recently created entities, you must indicate this in box 1591.

    In the following boxes 1592 and 1593 we must include the profits susceptible to reduction by DT 9, and the applicable reductions.

    Finally, we must enter in box 1596 the property losses caused by the transfer of property elements.

• Withholdings and attributed payments on account

  The attributed withholdings and payments on account will be recorded and the program will transfer the amount to boxes 0592 to 0600 of the declaration.