8.1.1.4. Completion
You must complete the following sections:
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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, community member or participant.
Non-resident entities that do not have a NIF, will enter in box 1562 the identification number assigned to the aforementioned entities in the country of residence, and will mark box 1563 with an “X” to indicate this circumstance.
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Percentage of taxpayer participation in the entity
The percentage of participation that the partner, participant or community member has in the entity under the income attribution regime will be entered in this box, expressed with two decimal places.
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Attributed income
The attributed net income will be entered in the corresponding boxes depending on the source from which it comes: income from movable capital, distinguishing those to be included in the general or savings tax base, income from real estate capital, income from economic activities and capital gains and losses, also distinguishing within the latter those that derive or not from the transmission of an element patrimonial.
The amount of the reductions will also be recorded, if applicable. ##4####2####1##and the reductions to which the taxpayer is entitled.
The income corresponding to the special regime for the allocation 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 used for economic activities"
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Income from movable capital to be integrated into the general tax base:
You must provide the net income attributed and, where applicable, the amount of reductions and minorities to which the taxpayer is entitled.
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Income from movable capital to be included in the savings tax base:
You must provide the following information:
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You must record all income from movable capital without including the income indicated in the following section.
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You must distinguish capital gains derived from subordinated debt or preferred shares (differentiating positive returns from negative ones) from those not derived from this type of product.
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Income from real estate capital (properties leased or transferred to third parties)
A data capture window will open in which you must provide, if it does not already exist, the NIF of the entity under the income attribution regime or the identification number in the country of residence in In the case of non-resident entities, the net income attributed by the entity in the attribution of income and, where applicable, the reductions and minorities to which the taxpayer is entitled.
When the acquirer, assignee, lessee or sublessee of the real property or the real right that rests on it, is the spouse or a relative of the taxpayer, including relatives, up to the third degree inclusive (parents-children; grandparents-grandchildren; siblings; uncles-nephews), and the net income attributed less any reductions and minorities applicable, is less than minimum computable income in case of kinship must be indicated in the section of the window referring to "Attributed net income" the minimum income in case of relationship and not including any data in "Reductions and Minorities".
You must also list the properties leased or transferred to third parties, indicating for each of them the following data that will appear later reflected in the declaration model in the section "List of real estate properties leased or transferred to third parties by entities under the income attribution regime " from section E of the declaration:
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Ownership : The percentage of ownership of the property will be reflected as a consequence of the participation in the entity.
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Nature : It will be indicated whether the property has a rustic or urban nature.
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Number of days in which the properties were leased or transferred to third parties.
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Current balance: The key that corresponds to the location of the property will be selected from those that appear in the drop-down window.
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Land registry reference: In this section, the cadastral reference of the property that appears on the Real Estate Tax receipt that corresponds to it will be collected.
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Earnings from economic activities
You must check the corresponding box if you choose, for the purposes of the temporary allocation of income, to apply the collections and payments criterion, instead of the accrual criterion.
You must choose the regime for determining the net income and enter the attributed net income and, where applicable, the amount of reductions and minorities to which the taxpayer is entitled.
In the case of receiving returns from different activities determined by the simplified direct estimation method, you must regroup the returns in two different boxes, on the one hand all the activities whose return is positive, and on the other all those that are negative.
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Capital gains and losses attributable to the year: must indicate in the corresponding boxes the capital gains and/or losses attributed by the entity, distinguishing those that arise or not from the transfer of a capital element.
We will first distinguish the capital gains and losses that do not derive from the transmission of any asset element.
If in 2021 you wish to apply Transitional Provision 9 of the Tax Law (reducing coefficients) to calculate the amount subject to taxation of any capital gain, you will indicate the accumulated transfer value to which you applied in the years 2016 to 2020 said provision.
Next, it 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 used to constitute a life annuity, you must enter the requested data in the data capture window.
If the transfer carried out is that 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 gain is exempt for reinvestment in newly or recently created entities, you must capture the data in the corresponding capture window.
If the Ninth Transitional Provision applies to the capital gain obtained, that is, if the transferred asset element was acquired prior to December 31, 1994, the transfer value of said asset element, the part of the profit to which the reduction is applicable and the amount thereof.
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Withholdings and attributed payments on account
The attributed withholdings and payments on account will be recorded and the program will transfer the amount to boxes 0592 to 0600 of the declaration.