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Form 100. Personal Income Tax Declaration 2019 Completion

In general, withholdings and payments on account are reflected in the sections corresponding to the income from which they come (income from work, interest on accounts and deposits and financial assets...) and the program transfers these amounts to boxes 0592 and following from section M of the declaration: "Calculation of the tax and result of the declaration" "Withholdings and other payments on account"

Fractional payments (forms 130 and 131) made by taxpayers who carry out economic activities both in direct, normal or simplified estimation, and in objective estimation will be filled in box 0604.

When a non-resident person changes his or her residence to Spanish territory and for this reason acquires the status of a personal income tax taxpayer in the 2019 financial year, he or she will enter in box 0605 the non-resident Income Tax payments accrued during the aforementioned tax period.

The withholdings and payments on account of the Income Tax of non-residents that, if applicable, had been made during the 2019 financial year, will be considered payments on account of the Personal Income Tax for these taxpayers, so the amount thereof will be will be included among the corresponding withholdings and payments on account, taking into account the nature of the income on which they were made.

The withholdings on account actually made pursuant to the provisions of Article 11 of Council Directive 2003/48/EC of 3 June 2003 on the taxation of savings income will be considered payments on account. form of interest payment and will be entered in box 0606