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Form 100. 2020 Personal Income Tax Return Declaration

5.6.Representative

In this space, the data of the legal representative of minors or judicially incapacitated persons must be completed, as well as those of other taxpayers who have voluntarily conferred their representation on another person.

  • The representative of the minor declarant will be his or her father, mother or guardian.
  • The guardian or, where appropriate, the curator will appear as the representative of the judicially incapacitated declarant.
  • His heirs or legatees will appear as representatives of the deceased declarant.