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Form 100. Personal Income Tax Return 2019

8.12.1.2.1. Supplementary declarations without penalty, interest or surcharge

  • Perception of arrears of work income (art. 14.2.b) Law)

    When, due to justified circumstances not attributable to the taxpayer, income derived from work is received in tax periods other than those in which it was payable, it will be attributed to these periods, and, where appropriate, a supplementary declaration-settlement will be made, without any penalty or late payment interest or surcharge.

    When all or part of an income has not been paid, because the determination of the right to its collection or its amount is pending a judicial resolution, the income will be considered payable in the tax period in which the judicial resolution becomes final.

    The declaration must be submitted within the period between the date on which the tax is received and the end of the immediately following declaration period for the tax.

  • Loss of taxpayer status due to change of residence ( art. 63 Rgl.)

    In the event of loss of taxpayer status due to change of residence referred to in article 14.3 of the Tax Law, all income pending imputation must be integrated into the tax base corresponding to the last period to be declared for this Tax, making, where appropriate, a supplementary declaration-settlement, without penalty, late payment interest or any surcharge, within three months from when the taxpayer loses his status due to change of residence.

    However, when the change of residence occurs to another Member State of the European Union, the taxpayer may choose to impute the pending income in accordance with the provisions of the previous paragraph, or to present, as each of the pending income to be imputed is obtained, a supplementary self-assessment without penalty, late payment interest or any surcharge, corresponding to the last period to be declared for this Tax. The self-assessment must be submitted within the declaration period for the tax period in which said income should have been imputed had the loss of taxpayer status not occurred.

    In the "Supplementary declaration" section on page 3 of the declaration, box 111 is included, which must be marked with an "X" if the supplementary declaration is motivated by the change of residence to another Member State of the European Union and the taxpayer chooses to impute the pending income as it is obtained.

  • Supplementary declaration motivated by having included as an expense amounts received for the return of the interest rate limitation clauses (floor clauses)

    When the amounts previously paid were considered deductible expenses in previous years not prescribed, a supplementary declaration corresponding to such years must be submitted, without penalty, late payment interest or any surcharge.