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Form 100. Personal Income Tax Return 2023

Supplementary declarations including late payment interest

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

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

    In such case, the taxpayer will allocate the non-exempt portion of the profit to the year in which it was obtained, by filing a supplementary self-assessment. This supplementary self-assessment may generate late payment interest which will be settled by the Administration.

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

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

    When the right to the exemption for reinvestment derived from the transfer of shares or interests in newly or recently created entities has been lost, in whole or in part, due to the reinvestment not having been finally carried out within the established period, or due to the non-compliance with any other of the conditions that determine the right to the aforementioned tax benefit.

    The taxpayer will allocate the non-exempt portion of the profit to the year in which it was obtained, by completing a supplementary self-assessment. This self-assessment may generate late payment interest which will be settled by the Administration.

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

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

    In cases where the change of residence to another Autonomous Community is intended to achieve lower effective taxation and in accordance with the provisions of article 72.3 of the Personal Income Tax Law it is deemed that such change has not occurred for tax purposes, the taxpayer must submit the corresponding supplementary self-assessments. This supplementary self-assessment may generate late payment interest which will be settled by the Administration.

    The deadline for filing these supplementary self-assessments will end on the same day as the deadline for filing the Personal Income Tax return for the year in which the circumstances that determine the non-existence of a change of residence for tax purposes occur.

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

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

    Failure to comply with this deadline will result in the obligation to submit a supplementary self-assessment. This supplementary self-assessment may generate late payment interest which will be settled by the Administration.

    These supplementary self-assessments must 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.

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

    In cases of total or partial disposal of consolidated rights as well as economic rights derived from the different social security systems provided for in art. 58 of the Law in cases other than those provided for the disposal of consolidated rights of Pension Plans, the taxpayer must replace the reductions in the tax base improperly made by making additional self-assessments. This supplementary self-assessment may generate late payment interest which will be settled by the Administration.

    Supplementary self-assessments must be submitted within the period between the date of the early withdrawal and the end of the regulatory declaration period corresponding to the tax period in which the early withdrawal is made.

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

    When the employee loses the exemption from severance pay or termination compensation if, within three years following the dismissal or termination, the employee returns to provide services to the same company or to another company linked to the former, a supplementary self-assessment must be submitted. This supplementary self-assessment may generate late payment interest which will be settled by the Administration.

    Supplementary self-assessments must be submitted within the period between the date on which the employee returns to work and the end of the regulatory declaration period corresponding to the tax period in which the circumstance occurs.

  • Repurchase of assets that have caused losses computed in 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 period for filing a declaration for the tax period in which the capital loss resulting from the transfer was calculated, he or she must submit a supplementary self-assessment. This supplementary self-assessment may generate late payment interest which will be settled by the Administration.

    Supplementary self-assessments must be submitted within the period between the date on which the acquisition takes place and the end of the regulatory declaration period corresponding to the tax period in which said acquisition is made.

  • Loss of the right to the reduction of the net income of economic activities for the maintenance or creation of employment (DA twenty-seventh Personal Income Tax Law).

    When the requirement regarding the average workforce established in DA 27 of the LIRPF is not met, a supplementary self-assessment must be submitted. This supplementary self-assessment may generate late payment interest which will be settled by the Administration.

    Supplementary self-assessments must 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 life annuities, or the advance, in whole or in part, of the economic rights derived from the life annuity established, will determine the subjection to taxation of the corresponding capital gain.

    The taxpayer will impute the non-exempt capital gain to the year in which it was obtained by filing a supplementary declaration. This supplementary self-assessment may generate late payment interest which will be settled by the Administration.

    This supplementary self-assessment must be submitted within the period between the date on which the breach occurs and the end of the regulatory declaration period corresponding to the tax period in which said breach 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 persons with disabilities carried out in the tax period in which the contribution was made or in the following four tax periods has the following tax consequences:

    • The contributor who pays personal income tax must replace any reductions in the tax base that were unduly made by submitting the corresponding supplementary self-assessment. This supplementary self-assessment may generate late payment interest which will be settled by the Administration.

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

    • The owner of the protected assets who received the contribution must include in the tax base the part of the contribution received that he or she would have stopped including in the tax period in which he or she received the contribution as a result of the application of the exemption included in letter w) of article 7 of the Personal Income Tax Law.

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

    • The contributor, who is subject to corporate tax, will regularize his situation depending on whether the owner of the protected assets is an employee of the company or whether this status is held by one of his relatives, his spouse or the person in charge of him.

      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 is in charge of it and who is an employee of the company.