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Form 100. Personal Income Tax Declaration 2023

Supplementary declarations including late payment interest

  • Total or partial loss of the right to exemption for reinvestment in habitual residence (art. 41 Regl.)

    When the right to exemption for reinvestment of the capital gain derived from the transfer of the habitual residence has been lost, totally or partially, as a consequence of not having finally carried out said reinvestment within the established period, or due to failure to comply with any other of the requirements. the conditions that determine the right to the aforementioned tax benefit.

    In such case, the taxpayer will allocate the non-exempt portion of the gain to the year of its receipt, performing complementary self-assessment. This complementary self-assessment is likely to generate late payment interest that will be settled by the Administration.

    The complementary self-assessment will be submitted within the period between the date on which the non-compliance occurs and the end of the regulatory declaration period corresponding to the tax period in which said non-compliance occurs.

  • Total or partial loss of the right to exemption for reinvestment in newly or recently created entities

    When the right to exemption for reinvestment derived from the transfer of shares or participations in newly or recently created entities has been lost, totally or partially, due to failure to finally carry out said reinvestment within the established period, or due to non-compliance with any other of the requirements. the conditions that determine the right to the aforementioned tax benefit.

    The taxpayer will allocate the non-exempt portion of the gain one year after it was obtained, performing complementary self-assessment. This self-assessment is likely to generate late payment interest that will be settled by the Administration.

    The complementary self-assessment will be submitted within the period between the date on which the non-compliance occurs and the end of the regulatory declaration period corresponding to the tax period in which said non-compliance occurs.

  • Changes of residence between Autonomous Communities whose main objective is to achieve lower effective taxation

    In cases in which the change of residence to another Autonomous Community is intended to achieve lower effective taxation and by virtue of the provisions of article 72.3 of the LIRPF Law, it is estimated that said change has not occurred for tax purposes, The taxpayer must present the corresponding complementary self-assessments. This complementary self-assessment is likely to generate late payment interest that will be settled by the Administration.

    The deadline for submitting these complementary self-assessments will end on the same day that the deadline for submitting the Personal Income Tax declaration corresponding to the year in which the circumstances that determine the non-existence of the change of residence for tax purposes occur.

  • Loss of exemption from certain remuneration in kind (art. 43 Rgl.)

    When the active workers of the companies have lost the right not to consider as remuneration in kind the receipt of shares or participations in the company for which they work, or in another company in the group, in the terms and conditions established in article 43 of the Personal Income Tax Regulations, as a result of failure to comply with the maintenance period for said shares or participations provided for in the aforementioned article.

    Failure to comply with this deadline will motivate the obligation to submit a complementary self-assessment. This complementary self-assessment is likely to generate late payment interest that will be settled by the Administration.

    These complementary self-assessments will be submitted within the period between the date on which the requirement is breached and the end of the regulatory declaration period corresponding to the tax period in which said breach occurs.

  • Provision of consolidated rights of social security systems (art.58.8 Law)

    In cases of total or partial disposition of consolidated rights as well as economic rights derived from the different social security systems provided for in article 58 of the Law in cases other than those provided for the disposition of consolidated rights. of the Pension Plans, the taxpayer must replace the reductions in the tax base improperly carried out, carrying out complementary self-assessments. This complementary self-assessment is likely to generate late payment interest that will be settled by the Administration.

    The complementary self-assessments will be submitted within the period between the date of the advance withdrawal and the end of the regulatory declaration period corresponding to the tax period in which the advance withdrawal is made.

  • Loss of exemption due to dismissal or dismissal ( arts. 1 and 73 Rgl.)

    When the loss of exemption from compensation occurs due to dismissal or termination of the worker in the event that, within three years following the dismissal or termination, the worker returns to provide services to the same company or to another company linked to it, You must present a complementary self-assessment. This complementary self-assessment is likely to generate late payment interest that will be settled by the Administration.

    The complementary self-assessments will be submitted within the period between the date on which you return to providing services and the end of the regulatory declaration period corresponding to the tax period in which said circumstance occurs.

  • Repurchase of assets that have caused losses computed in the declaration (art. 33.5, letters e) and g) Law; art. 73.2 Rgl.)

    When the taxpayer acquires the assets or homogeneous securities or shares after the end of the regulatory declaration period of the tax period in which the capital loss derived from the transfer was computed, he must submit a complementary self-assessment. This complementary self-assessment is likely to generate late payment interest that will be settled by the Administration.

    The complementary self-assessments will be submitted within the period between the date on which the acquisition occurs and the end of the regulatory declaration period corresponding to the tax period in which said acquisition is made.
  • Loss of the right to reduce the net performance of economic activities for maintenance or creation of employment (DA twenty-seventh Personal Income Tax Law).

    When the requirement regarding the average workforce established in AD 27 of the LIRPF is not met, a complementary self-assessment will be submitted. This complementary self-assessment is likely to generate late payment interest that will be settled by the Administration.

    The complementary self-assessments will be submitted within the period between the date on which the requirement is not met and the end of the regulatory declaration period corresponding to the tax period in which said non-compliance occurs.

  • Loss of the right to exemption for reinvestment in annuities

    Failure to comply with any of the conditions established for the application of the exemption for reinvestment in annuities, or the anticipation, in whole or in part, of the economic rights derived from the annuity created, will determine the subjection to taxation of the corresponding capital gain.

    The taxpayer will allocate the non-exempt capital gain one year after it was obtained by filing a complementary declaration. This complementary self-assessment is likely to generate late payment interest that will be settled by the Administration.

    This complementary self-assessment will be submitted within the period between the date on which the non-compliance occurs and the end of the regulatory declaration period corresponding to the tax period in which said non-compliance occurs.

  • Disposition of assets or rights contributed to the protected assets of people with disabilities

    The disposition of any asset or right contributed to the protected assets of people with disabilities made in the tax period in which the contribution was made or in the following four has the following tax consequences:

    • The IRPF taxpayer must make up for the reductions in the tax base unduly made by submitting the corresponding complementary self-assessment. This complementary self-assessment is likely to generate late payment interest that will be settled by the Administration.

      The complementary self-assessment must be submitted within the period between the date on which the disposition occurs and the end of the regulatory declaration period corresponding to the tax period in which said disposition is made.

    • The owner of the protected assets who received the contribution must integrate into the tax base the part of the contribution received that was no longer included in the tax period in which the contribution was received as a consequence of the application of the exemption included in letter w) of the article 7 of the Personal Income Tax Law.

      The complementary self-assessment must be submitted within the period between the date on which the disposition occurs and the end of the regulatory declaration period corresponding to the tax period in which said disposition is made.

    • The taxpayer, the taxpayer of the Corporate Tax, will regularize his situation depending on whether the owner of the protected assets is a company employee or this condition is held by one of his relatives, his spouse or the person in his care.

      In the first case, the regularization, in the terms previously mentioned, must be carried out by the owner of the protected assets and, in the second case, said regularization must be carried out by the relative, spouse or person who has charge of it and who is an employee of the company. society.