Specific cases of personal income tax
- Perception of delays in work performance
- Refund of amounts derived from loan interest rate limitation clauses (floor clauses) that would have been considered a deductible expense in previous years
- Loss of taxpayer status due to change of residence
- Changes of residence between Autonomous Communities whose main objective is to achieve lower effective taxation
- Disposition of rights consolidated by mutualists, participants or insured
- Disposition of assets or rights contributed to the protected assets of people with disabilities
- Total or partial loss of the right to exemption for reinvestment in habitual residence and in new or recently created entities
- Loss of the right to exemption for reinvestment in annuities
- Loss of exemption from certain remuneration in kind
- Loss of exemption from compensation received for dismissal or dismissal
- Repurchase of assets that have caused losses computed in the declaration