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 derived from loan interest rate limitation clauses (floor clauses) that would have been considered a deductible expense 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. Disposition of rights consolidated by mutualists, participants or insured
6. 6. Disposition of assets or rights contributed to the protected assets of people with disabilities
7. 7. Total or partial loss of the right to exemption for reinvestment in habitual residence and in new or recently created entities
8. 8. Loss of the right to exemption for reinvestment in annuities
9. 9. Loss of exemption from certain remuneration in kind
10. 10. Loss of exemption from compensation received for dismissal or dismissal
11. 11. Repurchase of assets that have caused losses computed in the declaration