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Form 100. 2020 Personal Income Tax Return Declaration

4. Completion. Previous questions.

  1. The capture of the data necessary to make the declaration will be carried out necessarily from the individual declaration of each taxpayer .

    If you wish to opt for joint taxation of your family unit , the program will generate the joint return from the data entered in the individual returns. However, the following information may be completed from the joint declaration:

    • Data referring to the Representative.
    • Complementary Declaration (with effects only on the joint declaration)
    • Tax Allocation.
    • Current account of the deposit or return document
  2. The individual declaration will be automatically generated in any of the following cases:

    • Taxpayers who died during the year on a day other than December 31.
    • Taxpayers whose spouse is non-resident and non-IRPF taxpayer.
    • Also optionally can mark an "X" if you wish to enter only your own financial data without including that of the rest of the family unit.

      In this case, the program will not carry out the calculations that allow you to know the type of taxation (individual or joint) that is most favorable, nor will it admit the possibility of requesting the suspension of the payment of the tax debt, in an equal or lower amount. to the refund to which your spouse is entitled for this tax.

      Once confirmed, this screen cannot be modified later, so if you need to make any changes you must start a new declaration.