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Form 100. Personal Income Tax Declaration 2021

Complementary statements without penalty, interest or surcharge

  • Perception of arrears of work income (art. 14.2.b) Law)

    When, due to justified circumstances not attributable to the taxpayer, income derived from work is received in tax periods other than those in which they were payable, they will be attributed to them, and, where appropriate, a complementary declaration-settlement will be carried out, without penalty or interest for late payment or any surcharge.

    When all or part of an income has not been paid, because the determination of the right to its collection or its amount is pending a judicial resolution, the income will be considered payable in the tax period in which the judicial resolution becomes final.

    The declaration will be presented in the period between the date on which it is received and the end of the immediately following tax declaration period.

  • Loss of taxpayer status due to change of residence ( art. 63 Rgl.)

    In the event of loss of taxpayer status due to change of residence referred to in article 14.3 of the Tax Law, all income pending imputation must be integrated into the tax base corresponding to the last period that must be declared for this Tax, practicing , if applicable, complementary declaration-settlement, without penalty, late payment interest or any surcharge, within a period of three months from the time the taxpayer loses his or her status due to a change of residence.

    However, when the transfer of residence occurs to another Member State of the European Union, the taxpayer may choose to allocate the pending income in accordance with the provisions of the previous paragraph, or to present it as each of them is obtained. the income pending imputation, a complementary self-assessment without penalty, late payment interest or any surcharge, corresponding to the last period that must be declared for this Tax. The self-assessment will be submitted within the declaration period of the tax period in which said income would have been allocated if the loss of taxpayer status had not occurred.

    In the "Supplementary declaration" section, you must mark an "X" in the corresponding box when the complementary declaration is motivated by the transfer of residence to another Member State of the European Union and the taxpayer chooses to allocate the pending income as it is get.

  • Supplementary declaration motivated by having included as expenses amounts received for the return of interest rate limitation clauses (floor clauses)

    When the amounts previously paid would have been considered deductible expenses in previous non-prescribed years, a complementary declaration corresponding to such years must be submitted, without penalty, late payment interest or any surcharge.