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Form 100. 2019 Personal Income Tax return

8,9,5,4,1. Completion

The deduction for ascendants with disabilities is completed by opening the data capture window. Once opened, the data are entered in the "Ascending people over 65 years of age or with disabilities" and "Information for deduction for ascendants with disabilities" sections

The details indicated below must be for each dependent ascendant with a disability who gives the right to the deduction, and must therefore complete those that do not appear:

  • Identification of the ascendant.
  • If the ascendant lives with several descendants who have the right to the minimum by ascendants, he/she will indicate the number.
  • The date of death of the ascendant if it is different from 31 December.
  • Date of the disability recognition. In this regard, if the social services of the Autonomous Community give rise to the condition of person with disabilities, for all purposes, the date to which the disability application must be indicated is the date on which it is requested.
  • The date of termination of disability if this occurs during the financial year.

In addition, depending on the situation, you will complete:

If the right to deduction does not transfer

  • Contributions to Social Security or Mutual Society .Indicate the months in which you have Social Security or Mutual Society contributions and the amount of the contributions. If you have contributions all year for an amount equal to or greater than 100 euros, you will check the corresponding box.
  • Details relating to pensioners or the unemployed .If you have received benefits such as pensioners and/or unemployed people throughout the year, you will mark the box provided for this purpose. Otherwise, it will indicate the months in which it receives these benefits.
  • If you have received the advance payment of the deduction, you will record the amount. Please note that if you have unduly received the advance payment (in whole or in part) and before filing this declaration you have this situation is regularized by depositing the amounts received in excess through form 122, the amount to be stated as an advance payment this will be the difference between the amount paid in advance and the amount repaid through this model.

If you transfer the right to deduction

  • You must indicate that you give the right of the deduction that may correspond to another taxpayer who has the right to the same deduction for the same ascendant by marking the corresponding box.
  • Indicate the Tax ID of the taxpayer to whom the right is transferred.
  • The advance amount of the deduction. If they have unduly received the advance payment (in whole or in part) and before the filing of this declaration this situation is regularized by depositing the amounts received in excess through form 122, the amount to be stated as an advance payment this will be the difference between the amount paid in advance and the amount repaid through this model.

If you have been granted the right to the deduction

If other taxpayers give you the right to receive the deduction, you must indicate this end by marking the corresponding box. In addition:

  • The NIF of the cedant or the cedents must be filled in.

  • Data relating to pensioners or the unemployed. This information must be reflected by checking the box corresponding to the whole year if the taxpayer has received these benefits throughout the financial year. Otherwise, you must indicate the months in which you receive them.

    You will also have to fill in the details corresponding to the cedents so that if any or all the recipients are recipients of these benefits throughout the year, they will mark the box corresponding to the whole year. If none of the recipients is a recipient of these benefits throughout the year, they must indicate the months in which any of them are recipients.

  • Contributions to Social Security or Mutual Society. Whenever the holder of the tax return has contributions for an amount equal to or greater than 100 euros in each of the months of the year, they will mark the corresponding box. Otherwise, you will have to indicate the contributions of the account holder and the payees accrued in each of the months. If there is more than one cedant, the contributions that all the cedents had will be added for each month.

    The program only allows you to enter three recipients. If there is more, your Tax Code will not be entered, but to enter the contributions and/or details relating to pensioners or the unemployed, all the recipients will be taken into account.

  • Indicate in the corresponding boxes the amount of the deduction that has been paid in advance and that which the other cedents have collected. If the taxpayer or any of the heirs have unduly (in whole or in part) received the advance payment and before the filing of this declaration, this situation would have been regularized by depositing the amounts received in excess through the 122,el form, amount to be stated as early payment will be the difference between the amount paid in advance and the amount repaid through this form.

Only in the event that you have received advance payment of an ascendant for which you do not have the right to the minimum per ascendant (e.g. The ascendant obtained annual incomes of more than 8,000 euros) must fill in the boxes in the section "REGULARIZATION OF ABONION or ADVANCE RECEIVED BY AWARDED ASSEMBLY "indicating the NIF of the ascendant or ascendant and the payment on the received account.