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Form 100. Personal Income Tax Declaration 2019

8,9,5,7,2. Completion

To apply this deduction, it is necessary that all the data indicated below 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 category of the large family.
  • If you are married and one of the spouses is not part of the large family that causes the deduction, your situation will be reflected in the drop-down menu.
  • The start dates and the date, if applicable, of expiration of the title.
  • The number of ascendants who are part of the large family.
  • The number of children that exceed the minimum required to have the status of a large family of general or special category according to the recognized category.

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 all year round for an amount equal to or greater than 100 euros, you will mark the corresponding box.
  • . If you have received benefits as pensioners and/or unemployed throughout the year, you must check the box provided for this purpose. Otherwise, you will indicate the months in which you receive these benefits.
  • If you have received the advance payment of the deduction, you will record its amount. Please note that if you have improperly received (totally or partially) the advance payment and before submitting this declaration you have regularized this situation by entering the excess amounts received through form 122, the amount to be entered in The concept of advance payment will be the difference between the amount that would have been paid in advance and the amount returned through said model.

If you transfer the right to deduction

You must indicate that you transfer the right to the deduction that may correspond to you, to another taxpayer who also has the right to the same deduction by checking the corresponding box.

  • In the case of married couples, unless you opt for individual data capture, the situation that the taxpayer reflects in their return, the program will reflect in the return of the other spouse.

    Thus, if the taxpayer is the "1st. declarant" and transfers the right to his "spouse" the taxpayer will check the box "1st. declarant." Your "spouse's" declaration will state that the right has been transferred to you.

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

    In the case of marriages, it is not necessary to indicate the NIF of the beneficiary (the program will do it). Now, you must complete the contributions and data relating to pensioners and unemployed people of the "1st. declarant" and the "spouse" as well as the amount of the deduction that each one 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 transfer the right by checking the box "1st. declarant" and the NIF of the taxpayer to whom the right is transferred as well as the anticipated amount of the deduction.

  • In the event that they had improperly received (totally or partially) the advance payment and before submitting this declaration they had regularized that situation by entering the excess amounts received through form 122, the amount to be entered in The concept of advance payment will be the difference between the amount that would have been paid in advance and the amount returned through said model.

If you have been given the right to deduction

In the event that other taxpayers transfer to you the right to receive the deduction, you must indicate this.

  • As happens in the previous case when there is a marriage:

    If the taxpayer is the "1st. declarant" and his "spouse" has transferred the right to him, the taxpayer will mark the box "1st. declarant". Your "spouse's" declaration will state that he or she is giving up the right to the deduction.

    If the taxpayer is the "spouse" and the "1st filer" has assigned the right to the taxpayer, the taxpayer will check the "spouse" box. In the statement of "1st. declarant" will appear that he transfers the right

    It is not necessary to indicate the beneficiary's NIF (the program will do it). Now, you must complete the contributions and data relating to pensioners and unemployed people of the "1st. declarant" and the "spouse" as well as the amount of the deduction that each one 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 to you by checking the corresponding box and you will enter 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 mark the box corresponding to the entire year. If none of the transferors is a recipient of these benefits throughout the year, they must record the months in which any of them are recipients.

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

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

  • If the taxpayer or any of the transferors had improperly received (totally or partially) the advance payment and before submitting this declaration they had regularized that situation by entering the excess amounts received through form 122, the amount to be recorded as an advance payment will be the difference between the amount that would have been paid in advance and the amount returned through said model.

If you are not required to submit a declaration but do submit it, you must indicate the modality.