KEY A. Labor returns: Employees in general

This code will be used to link all payments, whether in cash or in kind, made by the reporting individual or entity as employment income, provided that the general procedure established in Article 82 of the Tax Regulations was applicable to determine the withholding amount and that these payments are different from those that must be specifically reflected in codes B, C, and D. Therefore, this code will also include, among others, payments corresponding to manual workers who receive their remuneration by day labor or daily wages as a result of a sporadic and daily relationship with the employer, as well as those corresponding to special dependent employment relationships and contracts or employment relationships of less than one year.

This code will also include payments for work incapacity made directly by the employer to the worker (under the respective collaboration agreement with Social Security, whether this collaboration is mandatory or voluntary). In other cases, these incomes for work incapacity will be reflected by the paying entity in Code B, subcode 01.

By way of exception, the remuneration of work in kind for which there is no obligation to make payments on account in accordance with the provisions of article 102.2 of the Tax Regulations (contributions paid by the promoters of Pension Plans and Mutual Benefit Societies and the Company Social Benefit Plans that reduce the taxable base) will not be included in form 190, without prejudice to the obligation to declare the data relating to these concepts in form 345.

Remuneration in kind that is considered exempt remuneration in accordance with the provisions of letters a) af) of art. 42.3 of the Tax Law will be included in the corresponding sub-code of Code L. "Exempt income and allowances exempt from taxation". However, with regard to the exempt employment income provided for in letters a) and b) of that section, data will only be required when indirect formulas are used for the provision of services.