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Form 100. Personal Income Tax Return 2024

9.7.1.1. Completion

Through a data capture window it will reflect:

  • The vehicle category from those listed in the drop-down menu. If it is a category M tourism, you will select the corresponding Type.

  • The NIF/NIE of the selling person or entity.

  • The sale price of the vehicle without including VAT or IGIC.

  • The amount of expenses and taxes inherent to the acquisition.

  • Amounts subsidized or to be subsidized through a public aid program.

Additionally, you will complete section a) or b):

  • When you have purchased the vehicle, you will record the license plate and the registration date.

  • When you have paid amounts on account of the future purchase of the vehicle, it will reflect the amounts paid and the date on which the first payment on account was made.