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Form 100. Personal Income Tax Declaration 2021

8.1.2.1. Completion

This section will indicate:

  • NIF of the entity

    The tax identification number (NIF) of the entity will be entered.

  • Temporal imputation criterion

    The temporary imputation criterion chosen by the taxpayer will be indicated by entering the code that corresponds in each case to the following two:

    • Key 1: Temporary imputation in the tax period following the date on which the entity's financial year closes.

    • Key 2: Imputation on the same date that the entity's financial year closes.

  • Imputation of tax bases and deductions

    Taxpayers will allocate the positive or negative tax base obtained by the entity, and the bases of deductions and bonuses in the proportion resulting from the deed of incorporation of the entity and, failing that, in equal parts.

    Deductions and bonuses will be allocated together with the tax base.

    The allocations of the deductions will be expressed in terms of calculation bases. For the purposes of completing the declaration, the amount of the deduction must also be entered in the following boxes:

    • The deduction related to income obtained in Ceuta or Melilla in box 0727 of Annex A.2 of the declaration.

    • The deduction for international double taxation in box 0588.

    • Deductions for business investment and the deduction for job creation in the corresponding section of Annex A.3 "Deductions for incentives and stimuli for business investment."

    • The deduction for income from tangible assets produced in the Canary Islands in boxes 0558 and 0559.

  • Imputation of withholdings and payments on account

    This section will record the withholdings and payments on account corresponding to the entity in the same proportion that corresponds to its participation in it.