B. Specific assumptions of personal income tax
In the IRPF complementary self-assessment must be submitted in the terms discussed in the previous section, when, after the presentation of the original declaration, any of the following cases occur:
- 1. Perception of delays in work performance
- 2. Refund of amounts derived from loan interest rate limitation clauses (floor clauses) that would have been considered a deductible expense in previous years
- 3. Loss of taxpayer status due to change of residence
- 4. Changes of residence between Autonomous Communities whose main objective is to achieve lower effective taxation
- 5. Disposition of rights consolidated by mutualists, participants or insured
- 6. Disposition of assets or rights contributed to the protected assets of people with disabilities
- 7. Total or partial loss of the right to exemption for reinvestment in habitual residence and in new or recently created entities
- 8. Loss of the right to exemption for reinvestment in annuities
- 9. Loss of exemption from certain remuneration in kind
- 10. Loss of exemption from compensation received for dismissal or dismissal
- 11. Repurchase of assets that have caused losses computed in the declaration