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Form 100. Personal Income Tax Return 2021

8.1.1.4. Completion

You must complete the following sections:

  • NIF of the entity

    Enter the tax identification number (NIF) of the entity under the income attribution regime whose attributed income must be included in this section and of which the taxpayer is a partner, co-owner or participant.

    Non-resident entities that do not have a NIF must enter in box 1562 the identification number assigned to said entities in the country of residence, and mark box 1563 with an “X” to indicate this circumstance.

  • Percentage of taxpayer participation in the entity

    This box will indicate, expressed with two decimal places, the percentage of participation that the partner, participant or commoner has in the entity under an income attribution regime.

  • Attributable income

    The net attributed income will be recorded in the corresponding boxes depending on the source from which it comes: returns on movable capital, distinguishing between those to be included in the general tax base or savings base, returns on real estate capital, returns on economic activities and capital gains and losses, also distinguishing within the latter between those that do or do not derive from the transfer of a capital asset.

    The amount of the reductions and the reductions to which the taxpayer is entitled will also be recorded, where applicable.

    Income corresponding to the special regime of imputation of real estate income must be declared in section C of the declaration "List of real estate and income derived from real estate at the disposal of its owners, leased or transferred to third parties, or related to economic activities"

    • Income from movable capital to be included in the general tax base:

      The taxpayer must provide the net income attributed and, where applicable, the amount of reductions and deductions to which he or she is entitled.

    • Income from movable capital to be included in the taxable savings base:

      You must provide the following information:

      • You must record all income from movable capital without including the income indicated in the following section.

      • You must distinguish between returns on movable capital derived from subordinated debt or preferred shares (differentiating between positive and negative returns) and those that do not derive from this type of product.

    • Income from real estate capital (properties leased or transferred to third parties)

      A data capture window will open in which you must provide, if not already provided, the NIF of the entity under the income attribution regime or the identification number in the country of residence in the case of non-resident entities, the net income attributed by the entity in the income attribution regime and, where applicable, the reductions and allowances to which the taxpayer is entitled.

      When the purchaser, assignee, lessee or sub-lessee of the real estate or the real right that falls on it, is the spouse or a relative of the taxpayer, including in-laws, up to the third degree inclusive (parents-children; grandparents-grandchildren; siblings; uncles-nephews), and the net attributed income less any reductions and allowances applicable, if applicable, is less than the minimum computable income in case of kinship you must indicate in the section of the window referring to "Net attributed income" the minimum income in case of kinship and not include any data in "Reductions and Allowances".

      You must also list the properties leased or transferred to third parties, indicating for each of them the following data that will appear later in the declaration model in the section "List of real estate leased or transferred to third parties by entities under the income attribution regime" of section E of the declaration:

      • Ownership : The percentage of ownership of the property as a result of participation in the entity will be reflected.

      • Nature : It will be indicated whether the property has a rural or urban nature.

      • Number of days in which the properties were rented or transferred to third parties.

      • Current balance: The code that corresponds to the location of the property will be selected from those that appear in the drop-down menu in the window.

      • Land registry reference: This section will contain the property's cadastral reference that appears on the corresponding Property Tax receipt.

    • Earnings from economic activities

      You must tick the corresponding box if you choose, for the purposes of the temporary allocation of income, to apply the collection and payment criterion, instead of the accrual criterion.

      You must choose the net income determination system and record the attributed net income and, where applicable, the amount of reductions and deductions to which the taxpayer is entitled.

      In the case of receiving income from different activities determined by the simplified direct estimation method, you must regroup the income into two separate boxes: on the one hand, all the activities with a positive return, and on the other, all those with a negative return.

    • Capital gains and losses attributable to the financial year: You must indicate in the corresponding boxes the capital gains and/or losses attributed by the entity, distinguishing between those that derive or not from the transfer of a capital asset.

      We will first distinguish between capital gains and losses that do not arise from the transfer of any asset.

      If in 2021 you wish to apply the Transitional Provision 9 of the Tax Law (reduction coefficients) to calculate the amount subject to taxation of any capital gain, you will indicate the accumulated transfer value to which you applied said provision in the years 2015 to 2020.

      The following will record the capital gains attributed by the entity that derive from the transfer of assets.

      In the following section, and in the event that the amount of any transfer is intended to establish a life annuity, you must enter the data requested in the data capture window.

      If the transfer is of an urban property acquired between May 12 and December 31, 2012, the capital gain obtained will be 50% exempt.

      If the amount of the profit is exempt due to reinvestment in newly or recently created entities, you must enter the data in the corresponding capture window.

      If the Ninth Transitional Provision is applicable to the capital gain obtained, that is, if the transferred asset was acquired before December 31, 1994, the transfer value of said asset, the part of the gain to which the reduction is applicable and the amount thereof must be recorded.

  • Withholdings and income on account attributed

    The withholdings and payments on account attributed will be recorded and the program will transfer the amount to boxes to 0600 of the declaration.