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Form 100. Personal Income Tax Return 2019

8,9,5,7,2. Completion

To apply this deduction, all the data indicated below must be included, so you must complete those that do not appear by opening the data capture window:

  • The identification number of the large family.
  • The large family category.
  • If you are married and one of the spouses is not part of the large family that gives rise to the deduction, your situation will be reflected in the drop-down menu.
  • The start dates and, where applicable, the expiration date of the title.
  • The number of ascendants that form part of the large family.
  • The number of children that exceeds the minimum required to have the status of a large family of general or special category according to the category recognized.

Additionally, depending on your situation, you will complete:

If you do not give up the right to deduction

  • months in which you have contributions and their amount. If you have contributions throughout the year for an amount equal to or greater than 100 euros, check the corresponding box.
  • . If you have received benefits as a pensioner and/or unemployed throughout the year, you will tick the box provided for this purpose. Otherwise, you will indicate the months in which you receive these benefits.
  • If you have received advance payment of the deduction, you will state its amount. 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.

If you give up the right to deduction

You must indicate that you are transferring the right to the deduction that may apply to you to another taxpayer who is also entitled to the same deduction by checking the corresponding box.

  • In the case of married couples, unless you choose to enter data individually, the program will reflect the situation that the taxpayer reflects in his or her return in the return of the other spouse.

    Thus, if the taxpayer is the "1st. declarant" and transfers the right to his/her "spouse" the taxpayer will check the box "1st. declarant." The declaration of your "spouse" will state that the right has been assigned to him/her.

    If the taxpayer is the "spouse" and assigns the right to the "1st. "declarant" the taxpayer will check the "spouse" box. In the statement of the "1st. "declarant" will show that the right has been transferred to him.

    In the case of marriages, it is not necessary to indicate the beneficiary's NIF (the program will do it). Now, you will have to fill in the contributions and data relating to pensioners and unemployed of the "1st. "declarant" and "spouse" as well as the amount of the deduction that each would have received in advance. The program will transfer this data to another's declaration.

  • If the taxpayer to whom you transfer the right is not your spouse, you must indicate that you are transferring the right by checking the "1st" box. declarant" and the NIF of the taxpayer to whom the right is assigned, as well as the advance amount of the deduction.

  • In the event that they have received the advance payment improperly (totally or partially) and before submitting this declaration they have regularised this situation by entering the excess amounts received through form 122, the amount to be entered as advance payment will be the difference between the amount that was paid to them in advance and the amount returned through said form.

If you have been given the right to deduction

If other taxpayers assign you the right to receive the deduction, you must indicate this fact.

  • As in the previous case when there is marriage:

    If the taxpayer is the "1st. declarant" and his/her "spouse" has assigned the right to him/her, the taxpayer will check the box "1st. declarant". Your "spouse's" declaration will indicate that he or she is ceding the right to the deduction.

    If the taxpayer is the "spouse" and the "1st declarant" has assigned the right, the taxpayer will check the "spouse" box. In the statement of the "1st. "declarant" will appear to be transferring the right

    It is not necessary to indicate the beneficiary's NIF (the program will do it). Now, you will have to fill in the contributions and data relating to pensioners and unemployed of the "1st. "declarant" and "spouse" as well as the amount of the deduction that each would have received in advance. The program will transfer this data to another's declaration.

  • When there is no marriage:
    • You will indicate that the right has been transferred by checking the corresponding box and will record the NIF of the transferors.
    • . If the declarant has received these benefits throughout the year, he/she will mark the box corresponding to the entire year . Otherwise, you must indicate the months in which you receive them.

      In addition, you will have to fill in the data corresponding to the transferors so that if any or all of the transferors are recipients of these benefits throughout the year, you will check the box corresponding to the entire year. If none of the transferors receives these benefits throughout the year, they must indicate the months in which any of them are recipients.

    • If the amount of the contributions of the taxpayer and those of the transferors are equal to or greater than 100 euros in each of the months of the year, the corresponding boxes must be marked. Otherwise, you will have to indicate the contributions accrued in each of the months for "1st. declarant" and by the transferor. If there is more than one transferor, for each month, the contributions received by all transferors in that month would be added.

      The program only allows the NIF of three transferors to be entered. If there are more than one, their NIF will not be recorded, but to complete the contribution data and/or data relating to pensioners or the unemployed, the data corresponding to all transferors will be taken into account.

  • If the taxpayer or any of the transferors had received the advance payment unduly (totally or partially) and before filing this declaration had regularised this situation by entering the excess amounts received through form 122, the amount to be entered as advance payment will be the difference between the amount that was paid in advance and the amount returned through said form.

If you are not required to file a return but do so, you must indicate the method.