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 copyrights that accrue over several years, the taxpayer may choose to allocate the advance payment as the rights accrue. If you choose this imputation criterion, you will enter an X in the box enabled for this purpose.

• Monetary remuneration

  The full amount of the monetary remuneration received will be recorded, that is, before any discount is made on them, as well as the 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 "Assessment" and the "Income on account", unless the amount of the latter has been passed on to the recipient.

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

  If you have received remuneration in kind derived from the delivery of shares or participations of a non-exempt emerging company for exceeding the amount provided for in the regulation and which is pending imputation, you will mark the box enabled for this purpose. Additionally, the value of the remuneration, the payment on account and the payment on account passed on will be recorded as stated above.

  By clicking on the "More info" icon located after box 0025, a window opens in which the year in which the remuneration in kind and the remuneration is received will be displayed. in kind not exempt for exceeding 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:

  • Remuneration in kind: €4,000. Payment on account passed on 920 (the company deducted that amount from the worker).

    Completion: Assessment: €4,000. Deposit on account: €920. Passed-on account receipts: €920

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

    Completion: Assessment: €4000. Deposit on account: €920. Payment on account passed on: €0.

• Pension plans

  It will be recorded separately:

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

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

    1. General scheme

    2. Special regime for people with disabilities

    3. Special mutual regime for professional and high-level athletes

    4. Scheme for reducing contributions to the spouse

• The amounts contributed by the company to pension plans, corporate social security plans and social security mutual societies (except for collective dependency insurance), which derive from a decision of the worker.

  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 and contributions to social security systems (general regime) in the boxes corresponding to the different social security systems.

  However, if you modify the key or the amount in boxes 8 or 24, you will have to modify boxes 427 and 438 respectively so that the amounts entered coincide.

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

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

  The premiums paid by the employer to insurance entities, as a consequence of collective insurance contracts to meet pension commitments with their staff, in the terms provided for in the first Additional Provision of Royal Legislative Decree 1/2002, of November 29 , which approves the consolidated text of the Law on the Regulation of Pension Plans and Funds, and which have been attributed to the taxpayer, will not be recorded in these boxes, but in the "Remuneration in kind" section above.

• Business contributions to collective dependency insurance. Amounts imputed to the taxpayer and amounts contributed by the company that derive from a decision of the worker.

• Contributions to the protected assets of people with disabilities

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

  • When the contributors are co-taxpayers of personal income tax, they will be considered income from work up to the amount of 10,000 euros per year for each contributor and 24,250 euros per year together.

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

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

  The owner of the protected assets will enter 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 Law of the Tax, 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 will be recorded in these boxes, recording them separately according to the concepts that appear in each window.

  The expense of 2,000 euros is applied directly by the program.

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

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

  Consequently, the amount of said reduction will be recorded in this box.

• Reduction for obtaining work income

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