Introduction

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

The tax authorities may make available to taxpayers, for information purposes only, a draft declaration, provided that 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 income derived from Treasury bills.

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

4. Allocation of real estate income and other sources of income established by the Minister of Finance and Public Administrations, in accordance with the information that may be available to the tax authorities in the future, with the limits and conditions indicated by the Minister.

For such purposes, the tax authorities may require taxpayers to provide information.

When the tax authorities do not have the necessary information to prepare the draft declaration, they will make available to the taxpayer the data that may help them prepare the IRPF declaration.

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

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.