Skip to main content
Form 100. Personal Income Tax Return 2021

Completion

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

  • Identification data of the disabled spouse.

  • Date of recognition of the disability.

  • Date of cessation of disability if it occurred in 2021.

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

  • If the marriage has not been valid throughout the year, the first month and the last full month of 2021 in which it was valid will be indicated.

  • When the declarant's spouse is entitled to apply, in the fiscal year, the deduction for dependent disabled ascendants or descendants, the taxpayer must indicate this in his/her declaration by checking the corresponding box.

    By checking the box, a drop-down menu will appear in which you must indicate 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 received the advance payment improperly (totally or partially) before filing this declaration and have regularised this situation by entering the excess amounts received through form 122, the amount to be entered as advance payment, in box 0249, will be the difference between the amount that was paid to you in advance and the amount returned through said form.

  • Data relating to pensioners and the unemployed and/or contributions to Social Security or Mutual Funds 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 file, and if you choose to file a joint return, you must indicate whether or not you are required to file in that mode.