B. Specific personal income tax contributions

In the Personal Income Tax, a supplementary self-assessment must be filed under the terms mentioned in the previous section, when, after the submission of the original tax return, one of the following situations occurs:

1. 1. Perception of delays in earned income
2. 2. Refund of amounts derived from the clauses on the limitation of interest rates on loans (floor clauses) that had been considered as deductible expenses in previous years
3. 3. Loss of the status of taxpayer due to change of residence
4. 4. Changes of residence between Autonomous Communities whose main purpose is to achieve lower effective taxation
5. 5. Provision of consolidated rights by mutual society members, participants or insured persons
6. 6. Provision of assets or rights contributed to the protected assets of persons with disabilities
7. 7. Total or partial loss of the right to the exemption for reinvestment in primary residence and in newly created entities
8. 8. Loss of the right to the exemption from reinvestment in life annuities
9. 9. Loss of exemption from certain remuneration in kind
10. 10. Loss of exemption from compensation received for dismissal or termination
11. 11. Repurchase of equity elements that have caused losses calculated in the tax return