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Form 100. Personal Income Tax Declaration 2021

Completion

Through a data capture window, you must provide the information necessary to calculate the amount of the deduction:

  • Identification data of the spouse with a disability.

  • Date of recognition of the disability.

  • Disability cessation date if it occurred in 2021.

  • If the marriage has been in force throughout the year, check the corresponding box.

  • If the marriage has not been in force throughout the year, it will indicate the first month and the last full month of 2021 that was in force.

  • When the spouse of the declarant has the right to apply, in the exercise, the deduction for dependent ascendant or descendant with a disability, the taxpayer must indicate this in their declaration by checking the corresponding box.

    When you check the box, a drop-down menu will appear, which must reflect the months in which the ascendants or descendants are entitled to the deduction.

  • The amount of the advance payment of the deduction.

    Please note that if you have improperly received (totally or partially) the advance payment before submitting this declaration, you would have regularized this situation by entering the excess amounts received through form 122, the amount to be entered as of advance payment, in box 0249, will be the difference between the amount that would have been paid in advance and the amount returned through said model.

  • The data relating to pensioners and unemployed people and/or the Social Security or Mutual Insurance contributions corresponding to the taxpayer who is entitled to the deduction.

  • If you file an individual return, you must indicate whether or not you are required to declare and if you choose to file a joint return, you must indicate whether or not, in this modality, you are required to declare.