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Form 100. Personal Income Tax Return 2023

9.2.2.2. Completion

Taxpayers covered by the scheme will record, through a data capture window, the amount of the provisions corresponding to each of the years in the following boxes:

  • Box [1937] will record the amount of the allocations corresponding to income obtained in the Balearic Islands in 2023 that have been allocated to the Reserve for Investments in the Balearic Islands.

  • In boxes [1938] the year of the allocation shall be indicated, which may be at the close of the year in which the net operating income was obtained or in the following year.

  • In boxes [1939] the amount of the materializations made against the previously declared allocation in the investments provided for in letters A and B of section 4 of DA 70 of Law 31/2022 will be indicated.

  • In boxes [1940] the amount of the materializations made against the previously declared allocation in the investments provided for in letters C of section 4 of DA 70 of Law 31/2022 will be indicated.

  • In boxes [1941] the amount of each of the previously declared allocations that is pending materialization as of December 31 will be indicated.

  • Box [1942] shall indicate the amount of investments made in 2023 as early investment of future provisions provided for in letters A, B and C of section 4 of DA 70 of Law 31/2022.