Introduction

In this year, as in previous years, a single declaration model has been approved (Form D-100) that must be used by all taxpayers required to declare for Personal Income Tax .

The Tax Administration may make a draft declaration available to taxpayers, for informational purposes only, provided they obtain income exclusively from the following sources:

1. Income from work.

2. Income from movable capital subject to withholding or payment on account, as well as those derived from Treasury bills.

3. Capital gains subject to withholding or payment on account, as well as subsidies for the acquisition of a habitual residence.

4. Imputation of real estate income and those other sources of income established by the Minister of Finance and Public Administrations, in accordance with the information that the Tax Administration may now have available, with the limits and conditions indicated by the same.

For these purposes, the Tax Administration may require taxpayers to provide information.

When the Tax Administration lacks the information necessary to prepare the draft declaration, it will make available to the taxpayer the data that may facilitate the preparation of the Personal Income Tax declaration .

The draft declaration is prepared for each taxpayer through the WEB Income Service based on the economic data provided by third parties through informative declarations and personal information held by the AEAT .

The tax data and the draft declaration itself may be modified by the taxpayer, who will also have the option of incorporating new data if necessary.