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Form 100. Personal Income Tax Declaration 2021

7,1,8. Completion

The following information must be provided through a data capture window:

In the case of income derived from the transfer of the exploitation of copyrights that accrue over several years, the taxpayer may choose to allocate the advance payment to their account as the rights accrue; If you choose this imputation criterion will enter an X in the box enabled for this purpose.

  1. Monetary remuneration

    The full amount of the monetary remuneration received will be recorded, that is, before any discount is made on them, as well as the withholdings made.

  2. Compensation in kind

    In box "Valuation" the value of the remuneration in kind will be recorded, not including the "payment on account" carried out by the company, which will be entered separately in its own box.

    Income on account / Income on account passed on to the worker

    In general, the "Full Income" will be the sum of the "Assessment" and the "Income on account", unless the amount of the latter has been passed on to the recipient.

    In that case, the amount of the passed-on payment on account will be entered in this box, so that the program does not add it to the valuation to determine the full income.

    Example: Remuneration in kind: 4,000 euros. The company deducted 920 euros from the worker (account payment passed on)

    Completion: Assessment: 4,000 euros. Deposit on account: 920 euros. Passed-on account receipts: 920 euros

    Example: The company did not deduct the 920 euros from the worker.

    Completion: Assessment: 4000 euros. Deposit on account: 920 euros. Payment on account passed on: 0 euros

  3. Pension Plans

    It will be recorded:

    • The amount of contributions or amounts paid by the employer to Pension Plans, corporate social security plans or Social Security Mutual Funds that have been attributed to the taxpayer.

      In the section corresponding to the tax base reduction regime, the corresponding numerical key from those listed below will be indicated:

      1. General regime.

      2. Special regime for people with disabilities

      3. Special regime for mutual societies for professional and high-level athletes.

      4. Spouse contribution reduction regime

      The contributions or amounts paid by the worker to these pension plans, corporate social security plans or Social Security Mutual Funds, will be recorded in the section "Reductions in the tax base: contributions and contributions to social security systems".

      The premiums paid by the employer to insurance entities, as a consequence of collective insurance contracts to meet the pension commitments with their staff, in the terms provided for in the first Additional Provision of the Real Legislative Decree 1/2002, of November 29, which approves the consolidated text of the Law on the Regulation of Pension Plans and Funds, and which have been attributed to the taxpayer, will not be recorded in these boxes, but in the section "Remuneration in kind" above.

    • The amount of premiums paid by the company for collective dependency insurance in favor of the worker when they have been attributed to him.

  4. Contributions to the protected assets of people with disabilities (art. 17.2 k) Tax Law)

    Contributions made to the protected assets of people with disabilities are work performance for the owner of the assets with the following limits:

    • When the contributors are co-taxpayers of personal income tax, they will be considered income from work up to the amount of 10,000 euros per year for each contributor and 24,250 euros per year together.

    • Likewise, and regardless of the limits indicated in the previous point, when the contributors are taxpayers of the Corporate Tax, they will be considered income from work as long as they have been a deductible expense in the Corporate Tax with the limit of 10,000 euros per year. .

    These returns will be exempt up to a maximum joint annual amount of three times the public multiple-effect income indicator (the IPREM for the year 2021 is 7,908.60 euros).

    The owner of the protected assets will enter in this box the amount that exceeds three times the IPREM.

  5. Deductible expenses

    The amount of expenses deductible from work income will be recorded in these boxes, recording them separately according to the concepts that appear in each window. 

    The expense of 2,000 euros is applied directly by the program.

  6. Irregular tax reductions (art. 18, sections 2 and 3, DT 11, 12 and 25 Tax Law)

    When income to which any of the reductions provided for in article 18, sections 2 and 3 and DT 11 and 12 and 25 of the Tax Law, the amount will be indicated in this box.

    The amount of the reduction, if applicable, must appear on the withholding certificate provided by the company.