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Form 100. Personal Income Tax Declaration 2022

Completion

Completing the deduction for descendants with disabilities is done by opening the "Data Capture" window.

Once opened, the data is recorded in the section "Children members of the family unit who have not received income and other descendants entitled to the minimum for this concept" in "Information for the deduction for dependent descendants with disabilities."

To complete keep in mind that when several taxpayers have the right to the deduction with respect to the same descendant, the option that guarantees that the amount of the deduction is the maximum legally permitted is the assignment.

The data necessary to calculate the deduction must include for each disabled descendant in charge that generates the right to deduction.

Information on the deduction for dependent disabled descendants:

  • Identification data of the descendant.

  • Number of taxpayers entitled to the minimum for descendants.

  • Date of disability: must indicate the date of recognition of the disability.

    In this sense, if the social services of your Autonomous Community determine the status of a person with a disability, for all purposes, the date that must be indicated is the date of the disability request.

  • If the disability situation ceases during the financial year, you must indicate the corresponding date.

  • If the death of the other parent had occurred during this year, the date of death of the other parent must be indicated.

  • If the other parent, guardian or foster child entitled to the minimum for descendants does not have the right to the deduction throughout the year for not having carried out an activity as a self-employed or employed person, for not having been pensioner or for not having received unemployment benefits will mark the box enabled for that purpose.

    Additionally:

    • If the children are common to both spouses, it must reflect the Social Security or mutual insurance contributions of both spouses or indicate the months in which they are pensioners or recipients of unemployment benefits.

    • If the descendants who generate the right to the deduction have connection D or E will indicate the months in which the other parent, guardian or foster child, has the right to the deduction for having made, in those months, an activity as a self-employed person or as an employee, for having been a pensioner or for having received unemployment benefits.

  • If you transfer the right to the deduction that may correspond to another taxpayer who also has the right, you must check the corresponding box.

    In the case of married couples, unless you opt for individual data capture, the situation that the taxpayer reflects in their return, the program will reflect in the return of the other spouse.

    If the taxpayer to whom you transfer the right is not your spouse or opts for individual data capture, you must indicate that you transfer the right by checking the box and the NIF of the taxpayer to whom you transfer the right.

  • If you have been given the right to deduction, you must indicate this situation by checking the corresponding box.

    • In the case of marriage, unless you have opted for individual data capture, the boxes will appear completed.

    • If the taxpayer who has transferred the right to you is not your spouse or has opted for individual data capture, you must indicate the NIF of the transferor.

      In addition, you will have to complete for both the declarant and the transferor the data relating to pensioners, unemployed people or Social Security or Mutual contributions depending on the situation of each one.

      You must also indicate the amount of the deduction that the declarant and the transferor would have collected in advance.

      If the taxpayer or any of the transferors had improperly received (totally or partially) the advance payment and before submitting this declaration they had regularized that situation by entering the excess amounts received through form 122, the amount entered as an advance payment, in box 0624 , will be the difference between the amount that would have been paid in advance and the amount returned through said model.

  • It will indicate the amount of the advance payment received:

    If the taxpayer had improperly received (totally or partially) the advance payment and before submitting this declaration they had regularized that situation by entering the excess amounts received through form 122, the amount to be recorded as payment in advance, in box 0624 , will be the difference between the amount that would have been paid in advance and the amount returned through said model.

  • Data corresponding to pensioners or unemployed. It will record your data and if the right has been transferred to you, the data of the assignor.

  • Social Security or Mutual Insurance contributions. It will record your data and if the right has been transferred to you, the data of the assignor.

Descendants for whom you are not entitled to the minimum in this declaration

Only must complete box 0664 if you have received the advance payment for a descendant for whom you are not entitled to the minimum for descendants.

Example: descendant with income in the year exceeding 8,000 euros for which he received the advance payment. 

In this case, the taxpayer will not include the descendant in his declaration, since it does not generate the right to the minimum for descendants, and, in addition, he must regularize his situation by entering in box 0664 the amount of the advance payment received unduly.