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Form 100. Personal Income Tax Declaration 2022

Completion

Completing the deduction is done by opening the "Data Capture" window.

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

The data necessary to calculate the deduction are indicated below:

  • If you have a large family title, you will indicate its identification number.

    If you do not have the title, enter "No large family number" in said box.

  • The number of children that exceed the minimum required to have the status of a large family of general or special category according to the recognized category.

  • You will select the category of the large family (general/special). If during the exercise you have both categories, you will complete all the data for one of them, which would be "Large Family 1 of 1". Next, by clicking on "Register Large Family" you will register the other category which would be "Large Family 2 of 2" and enter the data required.

  • If you are married and one of the spouses is not part of the large family that causes the deduction, your situation will be reflected in the drop-down menu.

  • The start dates and the date, if applicable, of expiration of the title.

    If you do not have the title, the start date will be considered the day from which you have the status of a large family in accordance with current regulations.

  • The number of ascendants who are part of the large family.

  • If there are more taxpayers with the right to the deduction but they do not have the right to it throughout the year because they have not carried out an activity as a self-employed person or as an employee, because they have not been a pensioner or because not having received unemployment benefits, you will mark the box enabled for that purpose.

    Additionally:

    • If both spouses are the owners of the large family, the Social Security or mutual insurance contributions of both will be recorded or the months in which they are pensioners or recipients of unemployment benefits will be indicated.

    • If you indicated that one of the spouses is not part of the large family and indicated that the number of ascendants who are part of the large family is two, you will mark the months in which the other holder has right to the deduction for having carried out, in those months, an activity as a self-employed or employed person, for having been a pensioner or for having received unemployment benefits.

    • If you indicated that the number of ascendants who are part of the large family is greater than two you will indicate in each of the months the number of owners ( other than the declarant) who are entitled to the deduction for having carried out, in those months, an activity as a self-employed or employed person, 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 has opted 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. 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 opt 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.

    Additionally:

    • It will complete the NIF of the assignor or assignors.

    • Data relating to pensioners or unemployed persons for both the declarant and the transferors.

      If the declarant has received these benefits throughout the year, he or she will mark the box corresponding to the entire year. Otherwise, he or she will indicate the months in which he or she received them.

      In addition, it will record the data corresponding to the transferors so that if any or all of the transferors are recipients of these benefits throughout the year, it will mark the box corresponding to the entire year.

      If none of the transferors is a recipient of these benefits throughout the year, they must record the months in which any of them are a recipient.

    • Social Security or Mutual Insurance contributions.

      If the holder of the declaration has contributions for an amount equal to or greater than 100 euros in each month of the year, he or she will mark the corresponding box. Otherwise, it will indicate the contributions for each month.

      In addition, it will record the data corresponding to the transferors so that if any or all of the transferors have contributions in each month greater than 100 euros, it will mark the corresponding box. Otherwise, it will record the contributions of the transferors in each of the months. If there was more than one transferor, for each month, the contributions that all transferors had in that month would be added.

      The program only allows three assignors to be registered. If there are more, your NIF will not be recorded, but to complete the contributions and/or data relating to pensioners or unemployed people, all transferors will be taken into account.

    • You will indicate in the corresponding boxes the amount of the deduction that you have collected in advance and the amount that the other transferors have collected.

      If the taxpayer or any of the transferors had improperly received (totally or partially) the advance payment and before submitting this declaration had regularized that situation by entering the excess amounts received through form 122, the amount to be entered, in box box 0661 , as an advance payment 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 assignors.

  • 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.