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Form 100. Personal Income Tax Return Declaration 2017

6.2 Keys

1.- Marital status keys:

       “1” Single

       “2” Married

       “3” Widower

       “4” Divorced/Separated

 

2.-Codes of the non-resident spouse:

       “0” Non-resident spouse

       “1“ Without spouse or resident spouse

 

3.-Codes of the holder/spouse of the declaration:

                       

                   Disability Codes -990:

                               “0” without disability or disability less than 33%

                              “1” disability ³ 33% and < 65% without help from third parties or without reduced mobility

                              “2” disability ³ 33% and < 65% if assistance from third parties or those with reduced mobility is accredited

                               “3” disability ³ 65%

                              "4" Judicial incapacitation by ruling of the civil jurisdiction.

                   Sex:

                               “0” Empty

                               “1” Man

                               “2” Woman

Housing deduction in previous year:

                              “1” Yes

                              “0“ No

 

                        Assignment to Catholic Church:

                               “X” Yes

                              "0" No

                   Allocation to other social purposes:

                               “1” Yes

                               "0“ No

Geographic mobility Income previous year:

                               “1“ No

                               “0” Yes

5.-Keys to descendants:

                   Disability Keys-990:

                               “0” without disability or disability less than 33%

                               “1” disability ³ 33% and < 65% without help from third parties or without reduced mobility

                               “2” disability ³ 33% and < 65% if assistance from third parties or those with reduced mobility is accredited

                               “3” disability ³ 65%

                               "4" Judicial incapacitation by ruling of the civil jurisdiction.

Descendant Binding Keys:

                               “0” Children or descendants of both spouses

                               “1” Children (or descendants) of the first declarant if they do not live with the other parent (or ascendant)

                              “2” Children (or descendants) of the spouse if they do not live with the other parent (or ascendant)

                              “3” Children (or descendants) of the first declarant if they also live with the other parent (or ascendant)

                              “4” Children (or descendants) of the spouse if they also live with the other parent (or ascendant)

                              ”5” Unknown

 

Keys to other situations:

“0” There are no other situations

“1” Descendant other than children (grandchild, great-grandchild) or persons under guardianship or foster care or of whom they have custody or guardianship by judicial resolution

“2” Legally incapacitated child of legal age subject to extended parental authority

“3” Child of the declarant if the latter lives with the other parent without marriage between them

“4” Child of the declarant when situations 2 and 3 occur simultaneously

Indicator of belonging to the family unit:

                                    “0“ No

                                    “1” Yes

                                    “I” Indeterminate

 

                   Sex:

                               " " Empty

                               “1” Man

                               “2” Woman

                   Assignment to Catholic Church:

                               “1” Yes

                              “0“ No

                   Allocation to other social purposes:

                               “1” Yes

                              “0“ No

                   Another parent NIF without NIF

                               “1” Yes

                             “0“ No

 

6.-Keys to the ascendants:   

                   Disability Keys-990:

                               “0” without disability or disability less than 33%

                              “1” disability ³ 33% and < 65% without help from third parties or without reduced mobility

                              “2” disability ³ 33% and < 65% if assistance from third parties or those with reduced mobility is accredited

                              “3” disability ³ 65%

                              "4" Judicial incapacitation by ruling of the civil jurisdiction.

                   Binding keys:

                               “1” Ancestor of the first declarant

                               “2” Spouse's ascendant

Coexistence:

                               Possible values “”, “0”, from 2 to 9

7.- Address

       Address type:

              "20".- Tax domicile in Spanish territory

             "21".- Tax domicile abroad

 

8.-Habitual address in personal income tax 2016:

            Holdership:

                        “3” Housing of which the declarant is a tenant

                        “4” Another situation

Location of the property

          “1” Cadastral reference in Spain, except the Basque Country and Navarra

          “2” Cadastral reference in the Basque Country or Navarra

          “3” Without cadastral reference

         “4” Property located abroad

           Type of taxation:

                        “I” Individual taxation

                      “C” Individual taxation

   9.-Economic activity (AEC):

                        “S” If you perform AAEE

                      “N” Does not perform AAEE

 

10.-Performance of key work A (DAMA):

                        “S” Has work performance only with key A

                       “N” Rest of situations

 

11.-Compensatory pensions:

                        “Y“ Yes

                      “N” No

 

12.-Urban property that is your habitual residence:

                       “Y“ Yes

                      “N” No

 

13.-Alleged landlord:

                        “Y“ Yes

                      “N” No

 

14.-Housing arrangement for ex-spouse:

                        “Y“ Yes

                      “N” No

15.-Returns on real estate capital originating in model 184:

                        “Y“ Yes

                      “N” No

 

16.-Properties not declared in the previous year:

                        “N” Not declared in the previous year

                       “S” If declared in the previous year

 

17.-Information on large families originating from model 990:

Type of large family:

                        “G” General

                      “E” Special

18.-Keys Work Performance:

 "A".-Employees in general.

 "B01".-Perceptions consisting of pensions and passive assets from the Social Security and Passive Classes regime, with the exception of those that must be related under subkey 02 . The receipts for work incapacity paid directly to the worker by one of the public Social Security or Passive Classes regimes or, where applicable, by the respective Collaborating Mutual Fund with Social Security, will also be recorded in this subkey. If these benefits are paid directly by the employer (under the respective collaboration agreement with Social Security), they will be reflected in Key A. 

"B02".-Perceptions consisting of pensions and passive assets and other benefits provided for in article 17.2.a of the tax law in which the amount of withholdings has been determined in accordance with the special procedure provided for in article 89.A. of the Tax Regulations. 

"B03".- Perceptions consisting of pensions and liabilities and other benefits provided for in article 17.2.a of the tax law other than those that must be related under subkeys 01 and 02.

 

"C".-Unemployment benefits or subsidies 

"E01".- Perceptions corresponding to a Director or Administrator included in the general Social Security regime as a worker “assimilated” to employed workers, and the income received should not be reflected in subkey 02.  

"E02".- Perceptions corresponding to a Director or Administrator included in the general Social Security regime as a worker “assimilated” to employed workers, and the income comes from entities whose net amount of turnover for the last tax period ended prior to the payment of the returns is less than 100,000 euros. 

“E03”.- Perceptions corresponding to a Director or Administrator are included in the special Social Security regime for self-employed workers, and the income comes from entities whose net amount of the turnover of the last tax period ended prior to the payment of the returns are less than 100,000 euros. 

“E04”.- Perceptions corresponding to directors and administrators other than those that must be related under subkeys 01, 02 and 03.                                        

“F01”.- Perceptions corresponding to literary, scientific or artistic prizes not exempt from the tax referred to in article 12.1 letter g), of the Tax Regulations. 

“F02”.- Perceptions corresponding to courses, conferences, seminars and similar other than those that must be related under subkey 01. 

 

Geographical mobility:

                        “0“ No

                        “1” Yes

 

           Disability:

                        “0” is not an active worker with a disability

                        “1” active worker and disability < 65% without help from third parties

                        “2” disability < 65% and needs help from third parties

                        “3” disability ³ 65%

 

Fogasa brand perceptions:

                        “Y“ Yes

                        “N” No

 

19.-Exempt Income Keys:

        

"L05".-Compensation for dismissal or dismissal of the worker that is exempt under the provisions of letter e) of article 7 of the Tax Law and article 1 of the Regulation.

“L10”.-Scholarships that are exempt by virtue of the provisions of letter j) of article 7 of the Tax Law and art. 2 of the regulation  

 

20.-Prizes and capital gains key:

"K1".-Perceptions that correspond to prizes for participation in games, raffles or random combinations without advertising purposes, falling within the definition of the concept of “game” contained in article 3.a) of Law 13/2011. , Regulation of gambling, characterized by risking amounts of money or other assets (only in this way can losses be generated) in exchange for the possibility of obtaining a prize or profit.

          These prizes will be recorded for their full amount, without prejudice to the right of the recipient to reduce their amount in gambling losses obtained in the same tax period, in the terms established in article 35.5.d) of the Tax Law. 

"K2".-Patrimonial gains of neighbors derived from forestry exploitation in public forests. 

"K3".-Perceptions that correspond to prizes for participation in contests or random combinations for advertising purposes, in which no financial outlay is made for participation in them, and therefore, not included in the definition of the concept of “ game” contained in article 3.a) of Law 13/2011, on the Regulation of gaming. Included here are prizes derived from programs developed in the media, as well as those derived from random combinations for advertising and promotional purposes defined in art. 3.i) of Law 13/2011. 

 

21.-Keys to economic activities:

"G01".-Perceptions corresponding to professional activities to which the type of withholding generally established in article 95.1 of the Tax Regulations is applicable. 

"G02".-Perceptions corresponding to professional activities to which the specific type of withholding established in the aforementioned article of the Tax Regulation is applicable for the income paid to municipal collectors, insurance mediators who use the services of external auxiliaries and commercial delegates. of the public business entity "Loterías y Apuestas del Estado". 

"G03".-Perceptions corresponding to professional activities to which the reduced withholding rate established in article 95.1 of the Tax Regulations is applicable for income paid to taxpayers who begin the exercise of professional activities, both in the tax period in which said start occurs as in the following two. 

"H01".-Perceptions corresponding to agricultural, livestock and forestry activities and activities in objective estimation of article 95.6.2 of the Tax Regulations to which the type of withholding generally established in article 95.4, 2 of the Tax Regulations is applicable. Tax. 

"H02".-Perceptions of agricultural, livestock and forestry activities and activities in objective estimation of article 95.6.2 of the Tax Regulations to which the specific withholding rate established in article 95.4, 1 of the Tax Regulations is applicable for the income that They are compensation for livestock activities of pig fattening and poultry farming. 

"H03".-Perceptions of agricultural, livestock and forestry activities and activities in objective estimation of article 95.6.2 of the Tax Regulations satisfied that are consideration for the forestry activities referred to in article 95.5 of the Tax Regulations. 

"H4".-Perceptions of agricultural, livestock and forestry activities and activities in objective estimation of article 95.6.2 of the Tax Regulations satisfied that are consideration for the economic activities in objective estimation included in article 95.6.2 of the Tax Regulations. 

"I01".-Perceptions satisfied by the declaring person or entity as income from the transfer of the right to exploit the image right. 

"I02".-Perceptions satisfied by the reporting person or entity for any other of the concepts referred to in article 75.2, letter b) of the Tax Regulations. 

"J". Imputed income for assignment of image rights: considerations referred to in article 92.8 of the Tax Law.

 22.-Keys to Pension Plans:

"A".- Personal contributions of participants to pension funds 

"C".- Deductible contributions of the promoter to pension plans 

"E".- Social security mutual societies. Amounts paid by professionals or individual entrepreneurs that may give the right to a reduction 

"F".-Social welfare mutual societies. Amounts paid by employed workers that may give the right to a reduction 

"G".- Social security mutual societies. Amounts paid by the sponsor 

"H".- Premiums paid to Insured Pension Plans 

“J”.-Premiums paid to corporate social security plans. 

"K".- Premiums paid by policyholders for private insurance that exclusively covers the risk of severe dependency or great dependency mentioned in article 51.5 of the Personal Income Tax Law. 

'L'.- Premiums for group dependency insurance

     

     Pension plan subkeys

          "C01".-Contributions from the promoters of Pension Plans of the employment system that are fiscally deductible in their personal taxes and are taxed to the participants. 

"J08" .- Contributions paid by the insured of the corporate social security plans referred to in article 51.4 of the Personal Income Tax Law. 

"J09".- Contributions paid by policyholders to the corporate social security plans referred to in article 51.4 of the Personal Income Tax Law, which are taxed to the participants.

 

23.-Keys to bank account returns:

"1".- Checking accounts

"2".- Savings accounts

"3".- Term deposits

"4".- Financial accounts

"5".- Credit accounts

"6".- Accounts supported by atypical financial contracts

 24.-Keys to explicit returns on movable capital, tax base of savings:

"A01".- Bonuses for attendance at Meetings

"A02".- Dividends and participation in profits in any type of entity 

           when nature 07 or 08 does not apply.

"A03".- Income or income from any type of assets, except the delivery of released shares, which by statute or by decision of the corporate bodies, entitle to participate in the profits, sales, operations, income or similar concepts of an entity. for reasons other than the remuneration of personal work.

"A04¨.- Income or income derived from the constitution or transfer of rights or powers of use or enjoyment, whatever their name or nature, on securities or shares that represent participation in the entity's own funds.

"A05".- Any other profit, coming from an entity due to its status as partner, shareholder or participant.

"A07" .- Dividends and profits distributed by collective investment institutions.

"A08".- Dividends not subject to withholding or payment on account.

"B01" .- Interest on obligations, bonds, certificates of deposit or other private securities.

"B02".- Interest on obligations, bonds, certificates, public debt or other public securities.

"B03".- Interest on non-bank loans.

"B04".- Income or income that enjoys a transitional regime of benefits in financial operations referred to in the eleventh transitional provision of the consolidated text of the Corporate Tax Law approved by Royal Legislative Decree 4/2004, of March 5 .

"B05".- Income or income paid by a financial institution as a result of the transfer, assignment or total or partial transfer of a credit owned by it.

"B06".- Other income from movable capital.

"C05".- Life or temporary annuities that are caused by the imposition of capital, provided that they have not been acquired by inheritance, legacy or any other succession title and are not derived from capitalization operations and life or disability insurance contracts.

"GAS" -Deductible expenses

“C13” -Other income from movable capital or income not included in the previous digits of this key to be integrated into the savings tax base.

 

25.- Keys to explicit income from movable capital, general tax base:

"C01".- Income or income from intellectual property when the tutor is not the author.

"C02".- Income or income from industrial property that is not affected by economic activities carried out by the preceptor.

"C03".- Income or income from the provision of technical assistance, unless said provision takes place within the scope of an economic activity.

"C04".- Income or income from the leasing or subletting of personal property, businesses or mines that do not constitute economic activities.

"C06".- Income from the transfer of the right to exploit the image or the consent or authorization for its use, unless said transfer takes place within the scope of an economic activity.

"C07".- Income from the sublease of urban real estate that does not constitute an economic activity.

"C12".- Other income from movable capital to be included in the general tax base.

"D01" - Interest on debentures, bonds, certificates of deposit or other private securities from related entities.

"D02".- Interest on obligations, bonds, certificates, public debt or other public securities from related entities.

"D03".- Interest on non-bank loans from related entities.

"D04".- Income or income that enjoys a transitional regime of benefits in financial operations referred to in the sixth transitional provision of Law 27/2014, of November 27.

           "D05".- Income or income paid by a financial entity as a consequence of the total or partial transmission, assignment or transfer of a credit owned by it from related entities.

"D06".- Other income from movable capital from related entities.

26.-Keys to implicit returns on movable capital:

Origin key:

"A".- Transmission

"B".- Amortization or reimbursement

"C".- Exchange or conversion

"D" - Transmission of financial assets carried out within the 30 days immediately prior to the expiration of the coupon.

"E".- Temporary transfer operations of financial assets with a repurchase agreement.

     Binding key:

           “V”.- Returns from related entities

           ““.- They are not income from related entities

 

27-Keys to Insurance Operations Returns:

"1".- Monetary income or performance

"2".- Income or performance in kind

 

28.-Sales Keys of financial assets and other securities:

       Key market:

             “A”.- Official Spanish secondary securities market

             “B”.- Official secondary market for foreign securities

             “C”.- Other national markets

             “D”.- Other foreign markets

             “F”.- Operations intervened by public notaries

             “O”.- Operations carried out outside the market (OTC)

 

       "Value" key:

"A".- Shares and interests in limited liability companies

"B".- Financial assets with explicit performance excluded from the obligation to withhold, with the exception of financial assets whose description is that of code J.

"C".- Financial assets with implicit returns excluded from the obligation to withhold.

"D".- Main segregated

"É".- Segregated Coupons

"F".- Guarantee Rights

"G".- Rights of Enjoyment

"I".- Others

"J".- Financial assets with explicit performance excluded from the obligation to practice withholding, issued by Territorial Public Entities with a amortization period equal to or less than two years and whose amount of the operation (amortization value) coincides with the face value

"K".- Preferred shares or other debt instruments.

"M".- Shares and participations in Collective Investment Institutions

       "Declared" key:

"B".- Receiver of income in the case of preferred shares or others

Debt instruments

"C".- Third party on behalf of whom the income is received in the case of

preferred shares and other debt instruments

“E”.- Central counterparty entity when it intervenes in the liquidation process

"N".- Proprietary knot

"P".- Lender, in the case of securities loans.

"Q".- Borrower, in the case of securities loans.

"T".- Holder

"U".- Usufructuary.

 

29.-Keys to Local Leases:

"1".- Monetary income or performance

"2".- Income or performance in kind

 

30.-Keys to economic activities:

                          A01.-Rental of premises

                          A02.- Independent livestock farming

                          A03.-Business

                          A04.-Artistic and sports

                          A05.-Professional

                          B01.-Agricultural

                          B02.-Livestock

                          B03.-Forest

                          B04.-Mussel production

                          B05.-Fishing

31.-Self-employed contributions:

0138.- General Regime for Home Employees

0140.- General regime (Conv. Esp)

0161.- General Agrarian Regime

0521.- Reg. Esp. Self-employed workers

0540.- Reg. Esp. Self-employed (Conv Esp)

0825.- Reg. Esp. Del Mar (Self-Employed)

0840.- Reg. Esp. Del Mar (Conv. Esp.)

0940.- Reg. Esp. Coal Mining (Conv. Esp.)

1211.- Reg. Esp. Home Employees (Permanent)

 

32.-Social security regime for domestic employees:

0138.- General Regime for Home Employees

1211.- Reg. Esp. Home Employees (Permanent)

 

 

33.-Keys of subsidies and compensation paid to farmers, ranchers or foresters:

"1".- Current subsidies

"2".- Capital subsidies

"3".- Compensation or aid for damages suffered to assets belonging to the circulation of agricultural or livestock activities.

"4".- Compensation or aid for damages suffered to assets belonging to the assets of agricultural or livestock activities.

"5".- Compensation or aid for cessation or abandonment, total or partial, of the activity.

"6".- Other subsidies, compensation or aid.

34.-Subsidy Keys collected in the national subsidies database:

         “PA”.- Payment of concessions to beneficiaries.

         “DE”.- Voluntary returns

         “RE”.- Resolution of the appropriate refund procedure

35.-Subkeys of income from the capital of entities under the income attribution regime:

“01” Article 25 sections 1,2 and 3 of LIRPF

“02” Article 25 section 4 of LIRPF

 

36.-Key returns on real estate capital of entities under the income attribution regime:

      Nature

      “1” - Urban

      “2” - Rustic

 

      Current balance:   

       “1”- Property with cadastral reference located anywhere in Spanish territory except the Basque Country and Navarra.      

      “2”- Property located in the Autonomous Community of the Basque Country    

      “3”- Property located in the Foral Community of Navarra                                                      

      “4”- Property in any of the previous situations but without cadastral reference  

      “5”- Property located abroad                            

            Declared key:                          

     “N” – Proprietary knot

     “T” – Holder                                           

     “U” – Usufructuary

      “O” – Another real right

  1. Keys to capital gains and losses of entities under the income attribution regime:

“F”.- Capital gains and losses not derived from transfers of assets

“G”.-Equity gains and losses derived from transfers of assets.

 

Subkeys:

“01” Earnings

“02” Losses

 

  1. Subkeys for withholdings and payments on account of entities under the income attribution regime:

01.-For income from movable capital

02.-For leasing of urban properties

03.-For income from economic activities

04.-For capital gains

05.-For other concepts

 

39. Subkeys of deductions from entities under the income attribution regime:

'01'.- For protection of Spanish and World Heritage

'02'.- For donations, donations and contributions

'03'.- For income obtained in Ceuta and Melilla

'04'.- Deductions in economic activities

'05'.- Deduction for international double taxation

'06'.- By investment in new or recently created companies        

 

     40.-Sales keys of investment funds with retention:

Reduced capital gain:

“A” Capital gain applying the provisions of DT 9 of Law 35/2006

“B” Capital gain without application of the provisions of DT 9 of Law 35/2006.

" " In any other case

 

Type of result:

“OR” There is communication to the entity required to practice withholding

“R” The above circumstances do not exist

 

     41.-Sales keys of investment funds without retention:

“C”.- Listed funds

 

Reduced capital gain:

“A” Capital gain applying the provisions of DT 9 of Law 35/2006

“B” Capital gain without application of the provisions of DT 9 of Law 35/2006.

" " In any other case

42.-Donation Keys:

Types of donations:

" " .- Monetary income or performance

"X".- Income or performance in kind

 

Keys:

 

““.- Donations to foundations and public utility associations that are not beneficiaries of patronage.

"A".- Donations not included in priority patronage activities or programs

"B".- Donations included in priority patronage activities or programs

"F". Membership fees and contributions provided for in article 2.Dos.a) of Organic Law 8/2007, of July 4, on financing of political parties.

“G.” Rest of donations and contributions received.

 

Recurrence of donations:

“1”.- If in the two immediately preceding tax periods, donations, donations or contributions with the right to deduction in favor of said entity had been made by the declared party for an amount equal to or greater, in each of them, than that of the previous year. .

 

“2”.-If in the two immediately preceding tax periods, donations, donations or contributions with the right to deduction in favor of said entity had not been made by the declared party for an amount equal to or greater, in each of them, than that of the fiscal year. former.

 

43.- Regional deductions: 

“0794”.- For donations with ecological purposes, research and development

“0893”.- Investment in environmental facilities and disability housing adaptation

“0918”.- For donations to entities that promote the Catalan language

“0919” .- For donations to entities that promote scientific research                   

“0924”.- For donations to certain entities to benefit the environment

 

44.-Keys for installment payments:                                                                         

"I".- Income

"N".- Negative

"C".- Compensation

"D".- Return request

"F".- Formalization

"A".- Postponement

"M".- Impossibility of Payment

"S".- Request for compensation

"E".- Prop. Refund of Excess Income

"G".- CCT income

"V".- CCT refund request

45.-Estate cadastral information.  

Type of asset:

"UR".- Urbana

"RU".- Paperback 

Keys:

"A".- Warehouse

"V".- Residential

"I".- Industrial

"O".- Offices

"C".- Commercial

"K".- Others

"T".- Others

"G".- Others

"And others

"E".- Others

"R".- Others

"M".- Solar

"P".- Singular building

"B".- Agricultural warehouse

"J".- Agrarian industrial

"Z".- Agrarian

" ".- " " (In any other case)

Warehouse classification (key A):

"1".- Residential garage

"2".- Industrial

"3".- Residential storage room

Revised cadastral value mark:

"Yes".- Yes

"N".- No

Right Code:

"PR".- Owner

"US".- Usufructuary

"CA".- Administrative concession

"DS".- Surface right

"NP".- Bare property

"DF".- Enjoyer

 

Brand Usage:

"H".- Habitual residence

"A".- Leased

"C".- Habitual and Leased

"D".- Habitual residence available to the previous spouse

           "O".- (blank) 

                Current balance:

            "1".- Property in common territory

           "2".- Property in provincial territory

 

46.- Asset transfers

 

      "PR".- Owner

      "US".- Usufructuary

     "CA".- Administrative concession

     "DS".- Surface right

     "NP".- Bare property

     "DF".- Enjoyer

 

47.- Deduction for dependent descendants with disabilities.

Type of application:

           'I' – Individual.

           'C' – Collective.

           ' ' – If this information is not available.

       Mark of unemployed or pensioner:

          'S' – Yes,

          'N' – No.

 

48.- Deduction for dependent ascendant with disability.

   Type of application:

             'I' – Individual.

             'C' – Collective.

             ' ' – If this information is not available.

       Mark of unemployed or pensioner:

            'S' – Yes,

           'N' – No.

 

49.- Deduction for large families.

   Type of application:

              'I' – Individual.

             'C' – Collective.

             ' ' – If this information is not available.

         Mark of unemployed or pensioner:

            'S' – Yes,

            'N' – No.

         Large family brand:

            'G' – General Category,

            'E' – Special Category.

 

50.- Deduction for an ascendant, legally separated or without marital ties, with two children without the right to receive annuities for alimony:

         Mark of unemployed or pensioner:

   'S' – Yes,

   'N' – No.

 

 

 

51.- Keys on work income, certain economic activities, capital gains and allocations of income and awards with accrual years prior to 2017.

 

“A”.- Employees

“B02”.-Feature

“B”.- Pensioner

“C”.- Unemployed

“D”.- Performance. PU

“E”.- Counselor

“F”.- Courses, conferences

“G”.- Professional activities

“H”.- Agricultural and business activities in EO

“I”.- Economic activities

“J”.- Image rights

“K01”.- Prizes without advertising purposes

“K02”.- Forestry exploitation

“K03”.- Prizes for advertising purposes

“M”.- Copa América

“L05”.- Compensation

“L10”.- Scholarships

 

52.- Keys to sales of subscription rights with retention.

 Reduced capital gain:

“A” Capital gain applying the provisions of DT 9 of Law 35/2006

“B” Capital gain without application of the provisions of DT 9 of Law 35/2006.

" " In any other case 

53.- Information on active workers with disabilities obtained from model 190 2016 key A. 

“1” disability ³ 33% and < 65% without help from third parties or without reduced mobility

“2” disability ³ 33% and < 65% if assistance from third parties or those with reduced mobility is accredited

“3” disability ³ 65%

 

54.- Keys to sales of subscription rights without retention. 

       Key market:

             “A”.- Official Spanish secondary securities market

             “B”.- Official secondary market for foreign securities

             “C”.- Other national markets

             “D”.- Other foreign markets

             “F”.- Operations intervened by public notaries

             “O”.- Operations carried out outside the market (OTC) 

       "Declared" key:

"B".- Receiver of income in the case of preferred shares or others

Debt instruments

"C".- Third party on behalf of whom the income is received in the case of

preferred shares and other debt instruments

“E”.- Central counterparty entity when it intervenes in the liquidation process

"N".- Proprietary knot

"P".- Lender, in the case of securities loans.

"Q".- Borrower, in the case of securities loans.

"T".- Holder

"U".- Usufructuary.

 

55.- Contributions to protected assets of people with disabilities. 

Type of contribution:

          “Money”

     “X” Species 

56.-Work income, Key C unemployed.

       “S”.- Has work returns only with code C

            “N”.- Rest of situations

57.-Banco Santander loyalty bonuses.

       Key “value”:

       “B”.-Financial assets with explicit performance excluded from the retention obligation