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Form 100. 2019 Personal Income Tax return Completion

The following sections must be completed:

  •  Tax ID of the entity

    Enter the tax identification number (NIF) of the entity in the income allocation regime whose attributed incomes must be included in this section and of which the taxpayer is a member, co-owner or participant.

    Non-resident companies that lack a NIF will enter the identification number assigned by the aforementioned entities in the country of residence in box 1562, and mark box 1563 with an "X" to indicate this circumstance.

  • Percentage of the taxpayer's participation in the entity 

    The percentage of the member, participant or co-owner's participation in the company in the income allocation system will be entered in this box, expressed with two decimal places.

  • Income attributed

    Net attributable return will be recorded in the corresponding boxes according to the source from which it applies: Earnings from movable capital, distinguishing those to be included in the general tax base or savings, earnings from real estate, earnings from economic activities and capital gains and losses, distinguishing between those derived or not from the transfer of a equity element.

    The amount of the reductions and the penalties to which the taxpayer is entitled will also be entered.

    Note: The income corresponding to the special regime for imputing real estate income must be declared in section C of the declaration "List of real estate and income derived from the properties available to their holders, leased or transferred to third parties, or used for economic activities"

    • Returns on movable capital to be included in the general tax base:

      It must facilitate net attributable yield and, where applicable, the amount of the reductions and the deductions to which the taxpayer is entitled.

    • Returns on movable capital to be included in the savings tax base:

      You must provide the following information:

      • The set of capital gains must be entered, without including the returns indicated in the following section.

      • It must distinguish the return on movable capital derived from subordinated debt or preference shares (differentiating the positive returns from negative ones) from those that do not derive from this type of product.

    • Return on real estate capital (leased or transferred to third parties)

      A window will open for data capture, in which the entity's Tax ID must be provided in the income allocation system or the identification number in the country of residence in the case of non-resident entities, the net yield attributed by the entity in the income allocation and , where applicable, the reductions and reductions to which the taxpayer is entitled.

      When the acquirer, transferee, lessee or sub-lessee of the property or the real right that lies with it, is the spouse or a relative of the taxpayer, including the related party, up to the third degree inclusive (child suffering; Grandchildren; Brothers; Typos sobreines), and net attributable yield minus reductions and reductions, where applicable, is lower than minimum computable return in the event of kinship , you must indicate in the window section referring to "Attributable net yield" the minimum return in the event of kinship and not include any data in "Reductions and Minurations."

      It must also list the leased or transferred properties to third parties, indicating the following details for each of them that will subsequently be reflected in the model of tax return in the section " List of real estate leased or transferred to third parties by entities in the income allocation regime" in section E of the tax return:

      • Holdership: The percentage of ownership of the property will be reflected as a result of the bank's participation.

      • Nature: Indicate whether the property is rural or urban.

      • Number of days in which the properties were leased or transferred to third parties.
      • Current balance:  Select the password that corresponds to the situation of the property from those that appear in the window drop-down menu.

      • Land registry reference: This section will include the land registry reference of the property that appears in the receipt of the Property Tax corresponding to it.

    • Earnings from economic activities:

      You must tick the corresponding box if you choose, for the purpose of the time allocation of the returns, the application of the criterion of collections and payments, instead of accrual.

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

      In the event of receiving returns from derivatives from different economic activities, the returns must be grouped into two differentiated boxes, on the one hand, all the activities whose yield is positive, and on the other, all those that are negative.

    • Capital gains and losses attributable to 2019: It must indicate in the corresponding boxes the capital gains and/or losses attributed by the entity, distinguishing between those that arise from the transfer of an equity element.

      First of all, we will distinguish capital gains and losses that do not derive from the transfer of some equity element.

      The capital gains attributed by the entity resulting from the transfer of capital elements must be stated below.

      In the following section, and if the amount of the transfer is intended to constitute a life annuity, we must enter this amount.

      If Transitional Provision Nine is applicable to the capital gain obtained, i.e. if the transferred equity element was acquired previously at 31 December 1994, the value of the transfer of the equity element to which certain corrective indices are applied must be entered from the acquisition date to 20 January 2006.

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

      In box 1590 below, we must enter the capital gain produced by the transfer of some equity element that was exempt from reinvestment in life annuities.

      If the amount of the gain is exempt from reinvestment in newly created entities, you must indicate it in box 1591.

      In the following boxes 1592 and 1593, we must include the gains that can be reduced by DT 9 and the applicable reductions.

      Finally, in box 1596, we must enter the capital losses produced by the transfer of capital elements.

  • Withholdings and payments on account

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