B. Specific assumptions of personal income tax

In the IRPF a supplementary self-assessment must be submitted in the terms discussed in the previous section, when, after the submission of the original declaration, any of the following situations occur:

1. 1. Perception of delays in work performance
2. 2. Refund of amounts arising from interest rate limitation clauses on loans (floor clauses) that would have been considered deductible expenses in previous years
3. 3. Loss of taxpayer status due to change of residence
4. 4. Changes of residence between Autonomous Communities whose main objective is to achieve lower effective taxation
5. 5. Provision of consolidated rights by members, participants or insured
6. 6. Disposition of assets or rights contributed to the protected estate of persons with disabilities
7. 7. Total or partial loss of the right to exemption for reinvestment in habitual residence and in newly or recently created entities
8. 8. Loss of the right to exemption for reinvestment in life annuities
9. 9. Loss of exemption from certain benefits in kind
10. 10. Loss of exemption from compensation received for dismissal or termination
11. 11. Repurchase of assets that have caused losses computed in the declaration