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Form 100. Personal Income Tax Return 2022

Completion

The deduction for disabled descendants is completed by opening the "Data Capture" window.

Once opened, the data is recorded in the section "Children in 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 please note that when several taxpayers have the right to the deduction for the same descendant, the option that guarantees that the amount of the deduction is the maximum legally permitted is the transfer.

The data required for calculating the deduction must be for each dependent disabled descendant who generates the right to a deduction.

Information on the deduction for dependent disabled children:

  • 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 regard, if the social services of your Autonomous Community determine that you are a disabled person, for all purposes, the date you must indicate is the date of the application for disability.

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

  • If the death of the other parent occurred during this year, you must indicate the date of his or her death.

  • If the other parent, guardian or foster parent entitled to the minimum for descendants is not entitled to the deduction throughout year because they have not carried out any self-employed or employed activity, because they have not been a pensioner or because they have not received unemployment benefits, they will check the box provided for this purpose.

    Additionally:

    • If the children are common to both spouses, you 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 a D or E connection will indicate the months in which the other parent, guardian or foster parent has the right to the deduction for having carried out, in those months, an activity on their own or for another's account, for having been a pensioner or for having received unemployment benefits.

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

    In the case of married couples, unless you choose to enter data individually, the program will reflect the situation that the taxpayer reflects in his or her return in the return of the other spouse.

    If the taxpayer to whom you are transferring the right is not your spouse or, if he or she is, you choose to capture data individually, you must indicate that you are transferring the right by checking the box and provide the NIF of the taxpayer to whom you are transferring the right.

  • If you have been granted 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 filled in.

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

      In addition, both the declarant and the transferor will have to complete the data relating to pensioners, the unemployed or contributions to Social Security or Mutual Insurance, depending on each person's situation.

      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 filing this declaration had regularized this situation by entering the excess amounts received through form 122, the amount to be entered as advance payment, in box 0624 , will be the difference between the amount that was paid in advance and the amount returned through said form.

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

    If the taxpayer has received the advance payment improperly (totally or partially) and before filing this declaration has regularized this situation by entering the excess amounts received through form 122, the amount to be entered as an advance payment, in box 0624 , will be the difference between the amount that was paid in advance and the amount returned through said form.

  • Data corresponding to pensioners or unemployed. You will enter your details and, if the right has been transferred to you, the details of the transferor.

  • Contributions to Social Security or Mutual Insurance. You will enter your details and, if the right has been transferred to you, the details of the transferor.

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

Only must complete box 0664 if he/she has received the advance payment for a descendant for whom he/she is 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/her declaration, since he/she does not generate the right to the minimum for descendants, and, in addition, he/she must regularize his/her situation by recording in box 0664 the amount of the advance payment received unduly.