Skip to main content
Form 100. 2020 Personal Income Tax Return Declaration

6.2 Keys

Marital status keys

  • “1” Single
  • “2” Married
  • “3” Widower
  • “4” Divorced/Separated

Non-resident spouse's passwords:

  • “0” No spouse or resident spouse
  • “1“ Non-resident spouse

Passwords for the non-resident spouse residing in the EU/EEA:

  • “0” No spouse or resident spouse.
  • “1“Non-resident spouse residing in the EU/EEA.

Keys of the owner/spouse of the declaration:

Personal Income Tax Disability Keys

  • “0” without disability or disability less than 33%
  • “1” disability ≥33% and <65% without help from third parties or without reduced mobility
  • “2” disability ≥33% and <65% if assistance from third parties or those with reduced mobility is accredited
  • “3” disability ≥65%
  • “4” judicial incapacity by sentence of the civil jurisdiction

Disability Keys 990

  • “0” without disability or disability less than 33%
  • “1” disability ³ 33% and < 65% without help from third parties or without reduced mobility
  • “2” disability ³ 33% and < 65% if assistance from third parties or those with reduced mobility is accredited
  • “3” disability ³ 65%

Sex

  • "0" Empty
  • "1" Male
  • "2" Woman

Housing deduction in previous year

  • “1” Yes
  • “0“ No

Assignment to Catholic Church:

  • "X" Yes
  • " "No

Allocation to other social purposes:

  • "1" Yes
  • "0" No

Keys to descendants

Personal Income Tax Disability Keys

  • “0” without disability or disability less than 33%
  • “1” disability ³ 33% and < 65% without help from third parties or without reduced mobility
  • “2” disability ³ 33% and < 65% if assistance from third parties or those with reduced mobility is accredited
  • “3” disability ³ 65%
  •  "4" Judicial incapacitation by ruling of the civil jurisdiction.

Disability Keys 990

  • “0” without disability or disability less than 33%
  • “1” disability ³ 33% and < 65% without help from third parties or without reduced mobility
  • “2” disability ≥33% and <65% if assistance from third parties or those with reduced mobility is accredited
  • “3” disability ³ 65%

Descendant Binding Keys

  • “0” Children or descendants of both spouses
  • “1” Children (or descendants) of the first declarant if they do not live with the other parent (or ascendant)
  • "2” Children (or descendants) of the spouse if they do not live with the other parent (or ascendant)
  • “3” Children (or descendants) of the first declarant if they also live with the other parent (or ascendant)
  • “4” Children (or descendants) of the spouse if they also live with the other parent (or ascendant)
  • ”5” Unknown

Keys to other situations

  • “0” There are no other situations
  • “1” Descendant other than children (grandchild, great-grandchild) or persons under guardianship or foster care or of whom they have custody or guardianship by judicial resolution
  • “2” Legally incapacitated child of legal age subject to extended parental authority
  • “3” Child of the declarant if the latter lives with the other parent without marriage between them
  • “4” Child of the declarant when situations 2 and 3 occur simultaneously

Indicator of belonging to the family unit

  • “0“ No
  • “1” Yes
  • “I” Indeterminate

Sex:

" " Empty

  • “1” Man
  • “2” Woman

 Assignment to Catholic Church:

  • “1” Yes
  • “0“ No

Allocation to other social purposes:

  • “1” Yes
  • “0“ No

Another parent NIF without NIF

  • “1” Yes
  • “0“ No

Sex of other parent NIF

  " " empty

  • 1” Male
  • “2” Woman

Keys to the ascendants

Personal Income Tax Disability Keys

  • “0” without disability or disability less than 33%
  • “1” disability ³ 33% and < 65% without help from third parties or without reduced mobility
  • “2” disability ³ 33% and < 65% if assistance from third parties or those with reduced mobility is accredited
  • “3” disability ³ 65%
  • "4" Judicial incapacitation by ruling of the civil jurisdiction.

Disability Keys 990

  • “0” without disability or disability less than 33%
  • “1” disability ³ 33% and < 65% without help from third parties or without reduced mobility
  • “2” disability ³ 33% and < 65% if assistance from third parties or those with reduced mobility is accredited
  • “3” disability ≥65%

Binding keys

  • “1” Ancestor of the first declarant
  • “2” Spouse's ascendant

Coexistence

  • Possible values “”, “0”, from 2 to 9

Registered Address

T type of address

  • " 20" Tax domicile in Spanish territory
  • "21" Tax domicile abroad

 Habitual address in personal income tax 2020

Holdership:

  • 3 Housing of which the declarant is a tenant
  • “4” Another situation

Economic activity (AEC):

  • “S” If you perform AAEE
  • “N” Rest of situations

Compensatory pensions

  • Yes” Yes
  • “N” No

Information on large families originating from model 990

Type of large family

  • "G"general
  • “E” Special

Information on active workers with disabilities obtained from model 190 2019 key A

Active worker with disabilities

  • 1” disability 33% and < 65%
  • “2” disability 33% and < 65% if assistance from third parties or those with reduced mobility is accredited
  • "3” disability 65%

Key Work Performance

  • "A”Employees in general.
  • "B01"Perceptions consisting of pensions and passive assets from the Social Security and Passive Classes regime, with the exception of those that must be related under subkey 02. The receipts for work incapacity paid directly to the worker by one of the public Social Security or Passive Classes regimes or, where applicable, by the respective Collaborating Mutual Fund with Social Security, will also be recorded in this subkey. If these benefits are paid directly by the employer (under the respective collaboration agreement with Social Security), they will be reflected in Key A.
  • "B02" Perceptions consisting of pensions and passive assets and other benefits provided for in article 17.2.a of the tax law in which the amount of withholdings has been determined in accordance with the special procedure provided for in article 89.A of the Regulation of the Tax.
  • "B03" Perceptions consisting of pensions and passive assets and other benefits provided for in article 17.2.a of the tax law other than those that must be related under subkeys 01 and 02.
  • "C"Unemployment benefits or subsidies.
  • "E01" Perceptions corresponding to a Director or Administrator included in the general Social Security regime as a worker “assimilated” to employed workers, and the income received should not be reflected in subkey 02.
  • "E02" Perceptions corresponding to a Director or Administrator included in the general Social Security regime as a worker “assimilated” to employed workers, and the income comes from entities whose net amount of turnover for the last tax period ended previously to the payment of returns is less than 100,000 euros.
  • “E03” Perceptions corresponding to Director or Administrator is included in the special Social Security regime for self-employed workers, and the income comes from entities whose net amount of the turnover of the last tax period ending prior to the payment of the income is less than 100,000 euros.
  • E04” Perceptions corresponding to directors and administrators other than those that must be related under subkeys 01, 02 and 03.
  • F01” Perceptions corresponding to literary, scientific or artistic prizes not exempt from the tax referred to in article 12.1 letter g), of the Tax Regulations
  • F02” Perceptions corresponding to courses, conferences, seminars and similar other than those that must be related under subkey 01.


Geographical mobility

  • “0“ No
  • “1” Yes

Disability

  • “0” is not an active disabled worker
  • “1” active worker and disability < 65% without help from third parties
  • “2” disability < 65% and needs help from third parties
  • “3”disability 65%

Fogasa Perceptions Brand

  • “Y“ Yes
  • “N” No

Exempt Income Keys

  • "L05" Compensation for dismissal or dismissal of the worker that is exempt under the provisions of letter e) of article 7 of the Tax Law and article 1 of the Regulation.
  • "L10" Scholarships that are exempt under the provisions of letter j) of article 7 of the Tax Law and art. 2 of the regulations.
  • "L22"Aid established by Autonomous Communities or by local entities to serve, in accordance with their regulations, groups at risk of social exclusion, social emergency situations, housing needs of people without resources or needs for food, schooling and other basic needs of minors or people with disabilities when they and their dependents lack sufficient financial means, who are exempt under the provisions of the first paragraph of letter y) of article 7 of the Tax Law, without including in In this subkey, the economic benefits established by the Autonomous Communities as minimum insertion income that must be entered in subkey 28.
  • "L25" Income from work in kind exempt in accordance with the provisions of letter b) of article 42.3 of the Tax Law exclusively referring to those destined by companies or employers to provide the first cycle of early childhood education service to children of its workers. However, with respect to exempt work income provided for in this subkey, data will only be required when indirect formulas are used to provide the services.
  • "L26" Income from work in kind exempt in accordance with the provisions of letter d) of article 42.3 of the Tax Law.
  • "L27" Public maternity or paternity benefits exempt from personal income tax.
  • "L28" Economic benefits established by the Autonomous Communities as a minimum insertion income to guarantee economic resources for subsistence to people who lack them and who are exempt by virtue of the provisions of the first paragraph of letter y) of the article 7 of the Tax Law, without including in this subkey the rest of the exempt aid established in this first paragraph of letter y) that must be recorded in subkey 22 above.
  • "L29" Economic benefit from Social Security corresponding to the minimum vital income.

Key to prizes and capital gains

  • "K1" Perceptions that correspond to prizes for participation in games, raffles or random combinations without advertising purposes, framed in the definition of the concept of “game” contained in article 3.a) of Law 13/2011, of Regulation of gambling, characterized by risking amounts of money or other assets (only in this way can losses be generated) in exchange for the possibility of obtaining a prize or profit. These prizes will be recorded for their full amount, without prejudice to the right of the recipient to reduce their amount in gambling losses obtained in the same tax period, in the terms established in article 35.5.d) of the Tax Law.
  • "K2" Capital gains of residents derived from forestry exploitation in public forests.
  • "K3" Perceptions that correspond to prizes for participation in contests or random combinations for advertising purposes, in which an economic outlay is not made for participation in them, and therefore, not included in the definition of the concept of “game” which is contained in article 3.a) of Law 13/2011, on the Regulation of gaming. Included here are prizes derived from programs developed in the media, as well as those derived from random combinations for advertising and promotional purposes defined in art. 3.i) of Law 13/2011.

Keys to economic activities

  • "G01" Perceptions corresponding to professional activities to which the type of withholding generally established in article 95.1 of the Tax Regulations is applicable.
  • "G02" Perceptions corresponding to professional activities to which the specific type of withholding established in the aforementioned article of the Tax Regulation is applicable for the income paid to municipal collectors, insurance mediators who use the services of external auxiliaries and commercial delegates of the public business entity "State Lotteries and Betting".
  • "G03" Perceptions corresponding to professional activities to which the reduced withholding rate established in article 95.1 of the Tax Regulation is applicable for income paid to taxpayers who begin the exercise of professional activities, both in the tax period in which it occurs said beginning as in the following two.
  • "H01" Perceptions corresponding to agricultural, livestock and forestry activities and activities in objective estimation of article 95.6.2 of the Tax Regulations to which the type of withholding generally established in article 95.4, 2 of the Tax Regulations is applicable.
  • "H02" Perceptions of agricultural, livestock and forestry activities and activities in objective estimation of article 95.6.2 of the Tax Regulations to which the specific withholding rate established in article 95.4, 1 of the Tax Regulations is applicable for income that is consideration of livestock activities of pig fattening and poultry farming.
  • "H03" Perceptions of agricultural, livestock and forestry activities and activities in objective estimation of article 95.6.2 of the Tax Regulations satisfied that they are consideration for the forestry activities referred to in article 95.5 of the Tax Regulations.
  • "H4" Perceptions of agricultural, livestock and forestry activities and activities in objective estimation of article 95.6.2 of the Tax Regulations satisfied that are consideration for the economic activities in objective estimation included in article 95.6.2 of the Tax Regulations.
  • "I01" Perceptions satisfied by the declaring person or entity as income from the transfer of the right to exploit the image right.
  • "I02" Perceptions satisfied by the reporting person or entity for any other of the concepts referred to in article 75.2, letter b) of the Tax Regulations.
  • "J" Imputation of income from transfer of image rights: considerations referred to in article 92.8 of the Tax Law.

Pension Plan Keys

  • "A" Personal contributions of participants to pension funds.
  • "C" Deductible contributions of the promoter to pension plans.
  • "E" Social security mutual societies. Amounts paid by professionals or individual entrepreneurs that may give the right to a reduction.
  • "F" Social security mutual societies. Amounts paid by employed workers that may give the right to a reduction.
  • "G" Social security mutual societies. Amounts paid by the promoter.
  • "H" Premiums paid to Insured Pension Plans.
  • "J" Premiums paid to corporate social security plans.
  • "K" Premiums paid by policyholders for private insurance that exclusively covers the risk of severe dependency or great dependency mentioned in article 51.5 of the Personal Income Tax Law.
  • "L" Premiums for group dependency insurance

Pension plan subkeys

  • "C01" Contributions from the promoters of Pension Plans of the employment system that are fiscally deductible in their personal taxes and are taxed to the participants.
  • "J08" Contributions paid by the insured of the corporate social security plans referred to in article 51.4 of the Personal Income Tax Law.
  • "J09" Contributions paid by policyholders to the corporate social security plans referred to in article 51.4 of the Personal Income Tax Law, which are taxed to the participants.

Keys to bank account returns

  • "1" Checking accounts.
  • "2" Savings accounts.
  • "3" Term deposits.
  • "4" Financial accounts.
  • "5" Credit accounts.
  • "6" Accounts supported by atypical financial contracts

Keys to explicit returns on movable capital, tax base of savings

  • "A01". Bonuses for attendance at meetings.
  • "A02" Dividends and participation in profits in any type of entity when nature 07 or 08 does not apply.
  • "A03" Income or income from any type of assets, except the delivery of released shares, which by statute or by decision of the corporate bodies, entitle to participate in the profits, sales, operations, income or similar concepts of an entity for cause distinct from remuneration for personal work.
  • "A04" Income or income derived from the constitution or transfer of rights or powers of use or enjoyment, whatever their name or nature, on securities or shares that represent participation in the entity's own funds.
  • "A05" Any other profit, coming from an entity due to its status as partner, shareholder or participant.
  • "A07" Dividends and profits distributed by collective investment institutions.
  • "A08" Dividends not subject to withholding or payment on account.
  • "B01" Interest on debentures, bonds, certificates of deposit or other private securities.
  • "B02" Interest on obligations, bonds, certificates, public debt or other public securities.
  • "B03" Interest on non-bank loans.
  • "B04" Income or income that enjoys a transitional regime of benefits in financial operations referred to in the eleventh transitional provision of the consolidated text of the Corporate Tax Law approved by Royal Legislative Decree 4/2004, of March 5.
  • "B05" Income or income paid by a financial institution as a result of the transfer, assignment or total or partial transfer of a credit owned by it.
  • "B06" Other income from movable capital.
  • "C05" Life or temporary annuities that are caused by the imposition of capital, provided that they have not been acquired by inheritance, legacy or any other succession title and are not derived from capitalization operations and life or disability insurance contracts.
  • "GAS" -Deductible expenses
  • C13 Other income from movable capital or income not included in the previous digits of this key to be integrated into the savings tax base.

Keys to explicit income from movable capital, general tax base

  • "C01" Income or income from intellectual property when the preceptor is not the author.
  • "C02" Income or income from industrial property that is not affected by economic activities carried out by the preceptor.
  • "C03" Income or income from the provision of technical assistance, unless said provision takes place within the scope of an economic activity.
  • "C04" Income or income from the leasing or subletting of personal property, businesses or mines that do not constitute economic activities.
  • "C06" Income from the transfer of the right to exploit the image or the consent or authorization for its use, unless said transfer takes place within the scope of an economic activity.
  • "C07" Income from the sublease of urban real estate that does not constitute an economic activity.
  • "C12". Other income from movable capital to be included in the general tax base.
  • "D01" Interest on obligations, bonds, certificates of deposit or other private securities from related entities.
  • "D02" Interest on obligations, bonds, certificates, public debt or other public securities from related entities.
  • "D03" Interest on non-bank loans from related entities.
  • "D04" Income or income that enjoys a transitional regime of benefits in financial operations referred to in the sixth transitional provision of Law 27/2014, of November 27.
  • "D05". Income or income paid by a financial entity as a result of the transfer, assignment or total or partial transfer of a credit owned by it from related entities.
  • "D06" Other income from movable capital from related entities.

Keys to implicit returns on movable capital

Origin key

  • "A" Transmission
  • "B" Amortization or reimbursement
  • "C" Exchange or conversion
  • "D" Transmission of financial assets carried out within the 30 days immediately prior to the expiration of the coupon.
  • "E" Operations for the temporary transfer of financial assets with a repurchase agreement.

Binding key:

  • "V"Income from related entities
  • ** These are not returns from related entities

Keys to Insurance Operations Returns

  • "1" Monetary income or performance.
  • "2" Income or performance in kind

Key Sales of financial assets and other securities:

Key market:

  • "A"Spanish official secondary securities market
  • "B"Official secondary market for foreign securities
  • "C"Other national markets
  • "D"Other foreign markets
  • "F"Operations intervened by public notaries
  • "O"Transactions carried out outside the market (OTC)

"Value" key

  • "A" Shares and interests in limited liability companies
  • "B" Financial assets with explicit performance excluded from the obligation to withhold, with the exception of financial assets whose description is that of code J.
  • "C" Financial assets with implicit returns excluded from the obligation to withhold.
  • "D"Segregated principals.
  • "É" Segregated Coupons.
  • "F" Guarantee Rights
  • "G" Rights of Enjoyment
  • "I" Others
  • "J" Financial assets with explicit performance excluded from the obligation to withhold, issued by Territorial Public Entities with a repayment period equal to or less than two years and whose transaction amount (amortization value) coincides with the face value.
  • "K" Preferred shares or other debt instruments.
  • "M" Shares and participations in Collective Investment Institutions

"Declared" Key

  • " B" Receiver of returns in the case of preferred shares or other debt instruments.
  • "C" Third party on behalf of whom the returns are received in the case of preferred shares and other debt instruments.
  • "E" Central counterparty entity when intervening in the liquidation process
  • "N" Proprietary knot.
  • "P" Lender, in the case of securities loans.
  • "Q" Borrower, in the case of securities loans.
  • "T" Holder
  • "U" User.

Keys to local leases

  • "1" Monetary income or performance.
  • "2" Income or performance in kind.

 Keys to economic activities

  • A01.-Rental of premises
  • A02.- Independent livestock farming
  • A03 Business
  • A04 Artistic and sports
  • A05 Professional
  • B01 Agricultural
  • B02 Livestock
  • B03 Forestry
  • B04 Mussel production
  • B05 Fishing

Freelance Quotes

  • 0138 General Regime for Home Employees
  • 0140 General regime (Conv. Esp)
  • 0161 General Agrarian Regime
  • 0521 Reg. Esp. Self-employed workers
  • 0540 Reg. Esp. Self-employed (Conv Esp)
  • 0825 Reg. Esp. Del Mar (Self-Employed)
  • 0840 Reg. Esp. Del Mar (Conv. Esp.)
  • 0940 Reg. Esp. Coal Mining (Conv. Esp.)
  • 1211 Reg. Esp. Home Employees (Permanent)

Keys to subsidies and compensation paid to farmers, ranchers or foresters

  • "1" Current subsidies
  • "2" Capital grants
  • "3" Compensation or aid for damages suffered to assets belonging to the circulation of agricultural or livestock activities.
  • "4" Compensation for damage suffered to property elements belonging to the assets of the agricultural or livestock activity.
  • "5" Compensation or aid for cessation or abandonment, total or partial, of the activity.
  • "6"Other subsidies, compensation or aid.

Subsidy Keys collected in the national subsidies database

Operation type

  • "PA" Payment of concessions to beneficiaries.
  • "DE" Voluntary returns
  • "RE" Resolution of the appropriate refund procedure

Qualification

  • “01” Rest of subsidies
  • “02” Economic activities
  • “05” PIVE Plan
  • “06” Work performance

Subkeys of income from capital assets of entities under the income attribution regime

  • “01” Article 25 sections 1,2 and 3 of LIRPF
  • “02” Article 25 section 4 of LIRPF

Key returns on real estate capital of entities under the income attribution regime

Nature

  • "1" Urban
  •  “2” Rustic

Situation

  • “1” furniture with cadastral reference located anywhere in Spanish territory except the Basque Country and Navarra.
  • "2" Property located in the Autonomous Community of the Basque Country.
  • “3”- Property located in the Foral Community of Navarra.
  • “4”- Property in any of the previous situations but without cadastral reference
  • “5”- Property located abroad

Declaration key

  • “N” – Proprietary knot
  • "T" Holder
  • "Usufructuary
  • “O” – Another real right

Keys to capital gains and losses of entities under the income attribution regime

  • “F” Capital gains and losses not derived from transfers of assets
  • “G” Capital gains and losses derived from transfers of assets.

Subkeys:

  • “01” Earnings
  • “02” Losses

Subkeys of withholdings and payments on account of entities under the income attribution regime

  • 01 Due to income from movable capital
  • 02 For leasing of urban properties
  • 03 By income from economic activities
  • 04 For capital gains
  • 05 For other concepts

Subkeys of deductions of entities under the income attribution regime

  • '01' For protection of Spanish and World Heritage
  • '02' For donations, donations and contributions
  • '03' For income obtained in Ceuta and Melilla
  • '04' Deductions in economic activities
  • '05' Deduction for international double taxation
  • '06' For investment in new or recently created companies

 Information related to the depreciation of properties declared by the taxpayer in 2019 income

 Type of acquisition.

  • ' 1'Onerose
  • '2' Lucrative

   Type of ownership.

  • ' I' Individual ownership
  • 'C' Common ownership

Sales keys of investment funds with retention

Reduced capital gain

  • “A” Capital gain applying the provisions of DT 9 of Law 35/2006
  • “B” Capital gain without application of the provisions of DT 9 of Law 35/2006.
  • " " In any other case

Result type

  • “OR” There is communication to the entity required to practice withholding
  • “R” The above circumstances do not exist

Sales keys for investment funds without retention

  • “C” Exchange-traded funds

Reduced capital gain

  • “A” Capital gain applying the provisions of DT 9 of Law 35/2006
  • “B” Capital gain without application of the provisions of DT 9 of Law 35/2006.
  • " " In any other case

Donation Keys

Types of donations

  • Income or monetary type performance
  • "X" Income or performance in kind

Keys

  • ““ Donations to foundations and public utility associations that are not beneficiaries of patronage.
  • "A" Donations not included in priority patronage activities or programs
  • "B" Donations included in priority patronage activities or programs
  • “F” Membership fees and contributions provided for in article 2.Dos.a) of Organic Law 8/2007, of July 4, on financing of political parties.
  • “G” Rest of donations and contributions received.

Recurrence of donations:

  • “1”If in the two immediately preceding tax periods, donations, donations or contributions with the right to deduction in favor of said entity had been made by the declared party for an amount equal to or greater, in each of them, than that of the previous year.
  • “2” If in the two immediately preceding tax periods no donations, donations or contributions with the right to deduction have been made by the declared entity in favor of said entity for an amount equal to or greater, in each of them, than the previous year.

Autonomous community deductions

  • "0849'.- For amounts donated to the Andalusian Health Service for the fight against COVID .
  • “0870” For donations with ecological purposes, research and development
  • “0976” Investment in environmental facilities and disability housing adaptation
  • “1,001” For donations to entities that promote the Catalan language
  • “1,002” For donations to entities that promote scientific research
  • “1,007” For donations to certain entities to benefit the environment
  • “1113” For amounts destined for cultural fertilizers
  • “1114” For investment in self-consumption electricity installations or use of renewable energy in the habitual residence.

Fractional Payment Keys

  • "I" Income
  • "N" Negative
  • "C"Compensation
  • "D" Return request
  • "F" Formalization
  • "A"Postponement
  • "M"Impossibility of Payment
  • "S" Request for compensation
  • "E" Prop. Refund of Excess Income
  • "G" CCT Income
  • "V" CCT return request

Property cadastral information

Type of asset:

  • "UR" Urban
  • "RU" Paperback

 Keys:

  • "A" Warehouse
  • "V" Residential
  • "I" Industrial
  • "O" Offices
  • "C" Commercial
  • "K" Others
  • "T" Others
  • "G" Others
  • "And others
  • "E" Others
  • "R" Others
  • "M" Solar
  • "P" Unique building
  • "B" Agricultural warehouse
  • "J." agrarian industrial
  • "Z." Agrarian
  • " ".- " " (In any other case)

Warehouse classification (key A):

  • "1".- Residential garage
  • "2".- Industrial
  • "3".- Residential storage room

Revised cadastral value mark:

  • "Y" Yes
  • "N" No

Right Code:

  • "PR".- Owner
  • "US".- Usufructuary
  • "CA".- Administrative concession
  • "DS".- Surface right
  • "NP".- Bare property
  • "DF".- Enjoyer

Brand Usage:

  • "H".- Habitual residence
  • "A".- Leased
  • "C".- Habitual and Leased
  • "D".- Habitual residence available to the previous spouse
  • "O".- (blank)

Habitual residence 2019

  • "Y" Yes
  • "N" No

Current balance:

  • "1".- Property in common territory
  • "2".- Property in the Basque Country
  • "3".- Property in Navarra
  • "4".- Property without cadastral reference

Urban property transmissions

  • " PR".- Owner
  • "US".- Usufructuary
  • "NP".- Bare property

Rustic property transfers

  • "PR".- Owner
  • "US".- Usufructuary
  • "NP".- Bare property 

Deduction for dependent descendants with disabilities.

Type of application:

  • "I" Individual.
  • "C" Collective.
  • " " If this information is not available.

Mark of unemployed or pensioner:

  • "Yes" Yes,
  • "N" No

Deduction for dependent ascendant with disability.

Type of application:

  • "I" Individual.
  • "C" Collective.
  • " " If this information is not available.

Mark of unemployed or pensioner:

  • "Yes" Yes
  • "N" No

Deduction for large family:Type of application:

  • "I" Individual.
  • "C" Collective.
  • ' – If this information is not available.

Large family brand :

  • "G" General Category,
  • "E" Special Category.

Mark of unemployed or pensioner:

  • "Yes" Yes,
  • "N'– No.

Deduction for ascendant, legally separated or without marital ties, with two children without the right to receive annuities for alimony

Mark of unemployed or pensioner:

  • 'Yes' Yes,
  • 'N' No.

Maternity deduction information. Daycare expenses

Full month (January => December)

  • "Yes" Yes
  • “N” No

Deduction for deduction for a spouse who is not legally separated when he or she is a person with a disability who does not have annual income, excluding exempt income, exceeding 8,000 euros and does not generate the right to deductions for an ascendant or descendant with a disability.

Spouse's income volume > €8,000:

  • 'Yes,
  • 'N'No.

Type of application:

  • 'I' Individual.
  • ' 'This information is not available

Mark of unemployed or pensioner:

  • 'Yes' Yes,
  • 'N' No.
  • “A” Employees
  • “B02 Benefit
  • “B”Pensioner
  • “C” Unemployed
  • “D” Performance PU
  • “E” Counselor
  • “F” Courses, conferences
  • “G” Professional activities
  • “H” Agricultural and business activities in EO
  • “I” Economic activities
  • “J” Image rights
  • “K01” Awards without advertising purposes
  • “K02” Forestry exploitation
  • “K03” Awards for advertising purposes
  • “M” Copa America
  • “L05” Compensation
  • “L10” Scholarships
  • “L25” Help companies for daycare centers
  • “L26” Helps daycare centers with their employees
  • “L27” Exempt maternity or paternity benefits.

Keys to sales of subscription rights with retention

Reduced capital gain :

  • “A” Capital gain applying the provisions of DT 9 of Law 35/2006
  • “B” Capital gain without application of the provisions of DT 9 of Law 35/2006.
  • " " In any other case

Keys to sales of subscription rights without retention.

Key market:

  • "A"- Official Spanish secondary securities market
  • “B”.- Official secondary market for foreign securities
  • “C”.- Other national markets
  • “D”.- Other foreign markets
  • “F”.- Operations intervened by public notaries
  • “O”.- Operations carried out outside the market (OTC)
  • “P”.- Official secondary market for foreign securities excluding those of the EU

"Declared" Key

  • "B".- Receiver of income in the case of preferred shares or other debt instruments
  • "C".-Third party on behalf of whom the returns are received in the case of preferred shares and other debt instruments
  • “E”.-Central counterparty entity when it intervenes in the liquidation process
  • "N." Proprietary knot
  • "P." Lender, in the case of securities loans.
  • "Q".- Borrower, in the case of securities loans.
  • "T".- Holder
  • "U".- Usufructuary.

Contributions to protected assets of people with disabilities.

Type of contribution:

  • “Money”
  • “X” Species

Total amount of deferred capital corresponding to life insurance whose performance is applicable to DT 4.

Type of taxation:

  • “I” Individual
  • “C” Joint

Work income from model 296.

Password:

  • 20'.- Income from work
  • '21'.-Pensions and passive assets
  • '22'.- Remuneration of administrators and directors;

 

Bank account returns from model 291.

 Account type:

  • ' 1'.- Current account
  • '2'.- Savings account
  • '3'.- Term deposits
  • '4'.- Other types of accounts

Hold indicator:

  • ''0' – No retention has been performed
  • '1' – Withholding has been carried out

Work performance: ERTES regularization

 Password: 

“C” Unemployed

Pensions reported by EU states

Concept:

  • '1' – 'Pension'
  • '2' – 'Foreign input tax'

Work performance and remuneration of directors reported by states of the European Union

Concept:

'1' – “Diets”

'2' – “Taxes”

'3' – “Compensation”

'4' – “Other remuneration”

'5' – “Income of directors”

'6' – “Monetary remuneration”

 '7' –“Remuneration in kind”

' ' –

Income from work, pensions, directors' remuneration and professional remuneration reported by third parties.

Concept:

'1'- "Salaries and salaries"

'2'- "Pensions"

'3' - "OECD public functions"

'4' - "Professionals"

'5' - "Remuneration of directors"

'6' - "Tax withheld abroad"

' ' –