7,1,8. Completion

The following information must be provided through a data capture window:

In the case of income derived from the transfer of the exploitation of copyright that accrues over several years, the taxpayer may choose to allocate the advance payment to the account of the same as the rights are accrued. If you choose this imputation criterion, you will enter an X in the box provided for this purpose.

• Monetary remuneration

  The full amount of the monetary remuneration received will be recorded, that is, before any deductions are made on it, as well as any withholdings made.

• Compensation in kind

  Assessment

  In the "Valuation" box, the value of the remuneration in kind will be recorded, not including the " payment on account" made by the company, which will be recorded separately in its own box.

  Income on account / Income on account passed on to the worker

  In general, the "Full Income" will be the sum of the "Valuation" and the "Income on account", unless the amount of the latter has been passed on to the recipient.

  In this case, the amount of the charged-on-account payment will be entered in this box so that the program does not accumulate it in the valuation to determine the total income.

  If you have received compensation in kind derived from the delivery of shares or interests in a non-exempt start-up company because it exceeds the amount provided for in the regulation and is pending imputation, you will check the box enabled for this purpose. Additionally, the amount of the remuneration, the payment on account and the payment on account passed on shall be recorded as set out above.

  By clicking on the icon "More info" found after box 0025, a window will open displaying the year in which the remuneration in kind is received and the non-exempt remuneration in kind that exceeds the amount provided for in article 42.3.f that is pending imputation in accordance with the provisions of article 14.2.m) of the Personal Income Tax Law.

  Instruction on how to fill out the form:

  • Compensation in kind: 4,000 €. Income on account charged 920 (the company deducted that amount from the worker).

    Completion: Assessment: 4,000 €. Deposit into account: 920 €. Income on account passed on: 920 €

  • Compensation in kind: 4,000 €. The company did not deduct the €920 from the worker.

    Completion: Assessment: 4000 €. Deposit into account: 920 €. Income to account passed on: 0 €.

• Pension plans

  The following shall be recorded separately:

  • The amount of business contributions to Pension Plans, Social Security Mutual Societies and corporate social security plans (except collective dependency insurance) that have been charged to the taxpayer.

    In the section corresponding to the tax base reduction regime, the corresponding numerical code from those listed below will be indicated:

    1. General scheme

    2. Special regime for people with disabilities

    3. Special regime of Mutual Funds for professional and high-level athletes

    4. Reduction regime for contributions to spouses

• The amounts contributed by the company to pension plans, company social welfare plans and social welfare mutual funds (except for collective dependency insurance), which arise from a decision made by the employee.

  In the section corresponding to the tax base reduction regime, the corresponding numerical code will be indicated.

  If you select key 1, the amounts entered will be reflected in the section on reductions for contributions to social security systems (general system) in the boxes corresponding to the different social security systems.

  However, if you change the code or the amount in boxes 8 or 24, you will have to change boxes 427 and 438 respectively so that the amounts entered match.

  If you select key 2, 3 or 4, the data entered will be transferred to the sections on reductions for contributions and contributions to social security systems established for people with disabilities, for contributions to the mutual fund for social security of professional athletes, for contributions to social security systems in which the taxpayer's spouse is a participant, member or holder.

  The contributions or amounts paid by the worker himself to these pension plans, company social welfare plans or Social Welfare Mutual Funds will be recorded in the section "Reductions in the tax base: contributions and contributions to social security systems".

  Premiums paid by the employer to insurance companies as a result of collective insurance contracts to meet pension commitments with its staff, in accordance with the terms set forth in the First Additional Provision of Royal Legislative Decree 1/2002, of 29 November, approving the revised text of the Law on the Regulation of Pension Plans and Funds, and which have been charged to the taxpayer, will not be entered in these boxes, but in the "Remunerations in kind" section above.

• Business contributions to collective dependency insurance. Amounts charged to the taxpayer and amounts contributed by the company that arise from a decision made by the employee.

• Contributions to the protected assets of people with disabilities

  Contributions made to the protected assets of persons with disabilities are work income for the owner of the assets with the following limits:

  • When the contributors are joint taxpayers of the IRPF, they will be considered as income from work up to the amount of 10,000 euros per year for each contributor and 24,250 euros per year in total.

  • Likewise, and regardless of the limits indicated in the previous point, when the contributors are subject to Corporate Tax, they will be considered as work income provided that they have been a deductible expense in Corporate Tax with a limit of 10,000 euros per year.

  These returns will be exempt up to a maximum annual joint amount of three times the public indicator of multiple-effect income (the IPREM for the year 2023 is 8,400.00 euros).

  The owner of the protected assets will record in this box the amount that exceeds three times the IPREM.

• Reductions (art. 18, sections 2 and 3, DT 11, 12 and 25 Tax Law)

  When income to which any of the reductions provided for in article 18, sections 2 and 3 and DT 11 and 12 and 25 of the Tax Law is applicable has been included in the total income, its amount will be indicated in this box.

  The amount of the reduction, if applicable, must appear on the withholding certificate provided by the company.

• Deductible expenses

  The amount of expenses deductible from work income must be entered in these boxes, recording them separately according to the concepts that appear in each window.

  The 2,000 euro expenditure is applied directly by the program.

• Reduction of income under the tax regime of the event "XXXVII Copa América Barcelona"

  Individuals who become taxpayers of Personal Income Tax as a result of their travel to Spanish territory for this event will apply a 65% reduction on the net amount of income they receive from the organizing entity or the participating teams, during the event and to the extent that it is directly related to their participation in it.

  Accordingly, the amount of said reduction will be entered in this box.

• Reduction for obtaining work income

  The amount of this reduction, applicable only to taxpayers with net income from work of less than 19,747.5 euros, provided that they do not have income, excluding exempt income, other than work income of more than 6,500 euros, will be calculated by the program.