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Form 100. Personal Income Tax Declaration 2021

8.9.4.1. Completion

In general, withholdings and payments on account are reflected in the sections corresponding to the income from which they come (income from work, interest on accounts and deposits and financial assets...) and the program transfers these amounts to boxes 0592 and following from section M of the declaration: "Calculation of the tax and result of the declaration" "Withholdings and other payments on account"

The fractional payments (forms 130 and 131) made by taxpayers who carry out economic activities both in direct, normal or simplified estimation, and in objective estimation will be filled in box 0604.

When a non-resident person changes his or her residence to Spanish territory and for this reason acquires the status of personal income tax taxpayer in the year, he or she will enter in box 0605 the non-resident Income Tax payments accrued during the aforementioned tax period.

The withholdings and payments on account of the Income Tax of non-residents that, if applicable, have been made during the year, will be considered for these taxpayers as payments on account of the Personal Income Tax, so the amount of the same will be included between the corresponding withholdings and payments on account, taking into account the nature of the income on which they were made.

The withholdings on account actually made pursuant to the provisions of Article 11 of Council Directive 2003/48/EC of 3 June 2003 on the taxation of savings income will be considered payments on account. form of interest payment and will be entered in box 0606