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Form 100. 2019 Personal Income Tax return

8,9,5,5,1 Completion

You must provide the information needed to calculate the amount of the deduction through a data capture window:

  • Details of the spouse with disabilities.
  • Date of disability recognition.
  • Date of disability termination if it occurred in 2019.
  • If the marriage has been in force throughout the year, the corresponding box will be marked.
  • If the marriage has not been in force throughout the year, it will indicate the first month and the last full month of 2019 in which it was in force.
  • When the taxpayer's spouse of the right to apply, in the financial year, the deduction for ascendant or descendant with disabilities in charge, the taxpayer must indicate this in their tax return by marking the corresponding box. When you tick the box, a drop-down menu will appear, which will reflect the months in which the ascendants or descendants have the right to the deduction.
  • The amount of the early payment of the deduction. 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.
  • The data relating to pensioners and the unemployed and/or Social Security contributions or Mutual Insurance contributions corresponding to the taxpayer who has the right to the deduction.