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Form 100. Personal Income Tax Return 2019

8.9.5.5.1 Completion

Through a data capture window you must provide the information necessary to calculate the deduction amount:

  • Identification data of the disabled spouse.
  • Date of recognition of the disability.
  • Date of cessation of disability if it occurred in 2019.
  • If the marriage has been in force for the entire year, check the corresponding box.
  • If the marriage has not been valid for the entire year, the first month and the last complete month of 2019 in which it was valid will be indicated.
  • When the declarant's spouse is entitled to apply, in the fiscal year, the deduction for dependent disabled ascendants or descendants, the taxpayer must indicate this in his/her declaration by checking the corresponding box. When you check the box, a drop-down menu will appear in which you must indicate the months in which your ascendants or descendants are entitled to the deduction.
  • The amount of the advance payment of the deduction. Please note that if you have received the advance payment unduly (totally or partially) and before submitting this declaration you have regularised this situation by entering the excess amounts received through form 122, the amount to be entered as an advance payment will be the difference between the amount that was paid to you in advance and the amount returned through said form.
  • Data relating to pensioners and the unemployed and/or contributions to Social Security or Mutual Funds corresponding to the taxpayer who is entitled to the deduction.