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Form 100. Personal Income Tax Return Declaration 2017

7.1. Identification details

FIRST DECLARANT

Once the necessary information has been provided in the personal data wizard, the program will transfer the Tax Identification Number (NIF), surname and first name, sex, marital status, date of birth and, where applicable, the degree of disability of the "First declarant" to the personal data screen.

It is not necessary to affix the labels to the models that are generated computerized by using the printing module developed by the State Tax Administration Agency, as is the case with all the declarations generated by the use of this program.

REPRESENTATIVE

In this space, the data of the legal representative of minors or judicially incapacitated persons must be completed, as well as those of other taxpayers who have voluntarily conferred their representation on another person.

The representative of the minor declarant will be his or her father, mother or guardian.

The guardian or, where appropriate, the curator will appear as the representative of the judicially incapacitated declarant.

His heirs or legatees will appear as representatives of the deceased declarant.

ARTICLE 46 GENERAL TAX LAW

 1. Taxpayers with the capacity to act may act through a representative, which will be understood as subsequent administrative actions, unless expressly stated otherwise.

2. To file appeals or claims, withdraw from them, renounce rights, assume or recognize obligations on behalf of the taxpayer, request refunds of undue income or refunds and in other cases in which the signature of the taxpayer is necessary in the procedures regulated in Titles III, IV and V of the General Tax Law, the representation must be accredited by any means valid in law that leaves reliable evidence or by means of a declaration in personal appearance of the interested party before the competent administrative body. For these purposes, the standardized representation documents approved by the Tax Administration for certain procedures will be valid.

3. For acts of mere formality, representation will be presumed granted.

SPOUSE DATA

In this section the personal data of the spouse will appear.

CURRENT HABITUAL ADDRESS OF THE FIRST DECLARANT

The data relating to the address must necessarily be completed through the capture window that opens in the "type of public road" box, previously indicating whether or not you reside in Spanish territory.

  • Type of public road: The name corresponding to the type or class of public road will be stated; street, plaza, avenue, roundabout, promenade, road, descent, slope, rambla, passage, ... etc.

  • Name of the public thoroughfare: The full name of the public road corresponding to the address will be recorded with maximum precision.

  • Numbering type:must indicate the type of numbering; Number (NUM), kilometer (KM), no number (S/N), Others (OTR),... etc.

  • Number: You must indicate the house number or, where applicable, the kilometer point.

  • Number Qualifier: If applicable, also include the information that completes the house number; bis, duplicate (DUP), modern (MOD), old (ANT),...etc, or the kilometer point (meters).

  • Block, portal, staircase, floor, door.

  • Complementary address information: Where applicable, additional data necessary for complete identification of the address will be recorded, such as: Urbanization, Building, Residential; Polygon,... etc.

  • Location/Population. Enter in this box the name of the town or population in which the address is located, when it is different from the Municipality.

  • Province : must be selected from the list displayed in this box.

  • Postcode: The postal code assigned to the public street of the address will be indicated.

  • Municipality: The specific municipality where the address is located will be entered, either directly or by selecting it from the list displayed in this box.

  • Location/Population: It must be recorded if its name is different from that of the Municipality.

  • Home phone: In order to expedite the resolution of incidents that may arise in the processing of the declaration, you may provide a landline telephone number (including the prefix) where you can be more easily reached during business days and hours. You may also provide, if applicable, the FAX number.

  • Mobile phone: In order to speed up the resolution of incidents that may arise in the processing of the declaration, it would be very convenient to provide a mobile phone number.

Note:

If the address of the Spouse, Child 1, Child 2, Child 3 or Child 4 is different from that of the first declarant, they must mark with an "X" the box established for this purpose, so that these addresses can be completed.

CHANGE OF OFFICES

Individuals who do not carry out business or professional activities and do not satisfy income subject to withholding or deposit on account, must use form 030 to communicate the change of tax domicile within a period of three months from when it occurs. However, the communication of the change of address must be made in the personal income tax return model if the declaration period ends before the expiration of the aforementioned three-month period, unless the change of address has already been previously communicated in the model. 030.

Therefore, if you have changed your address in 2018 and have not reported it on form 030, you must check the "Change of address" box.

Businessmen or professionals

Taxpayers who are considered businessmen or professionals and have changed their habitual residence must report said change by submitting the required census declaration (form 036 or 037).

CURRENT HABITUAL ADDRESS OF THE SPOUSE

You must only provide the address of the spouse in the case of a joint declaration if it is different from the address of the first declarant.

HABITUAL HOUSING

A data capture window will open in which you must enter the following data related to the home in which you have your current address (2018), whether as owner, usufructuary or tenant, or as a simple resident in it for reasons of coexistence. family or others.

Furthermore, in the event of ownership, in whole or in part, of the home, the details of the parking spaces, with a maximum of two, and the storage rooms and annexes acquired jointly with the property will be recorded, where applicable. same.

NOTE: If you want the program to transfer the data of the current habitual residence to the spouse's declaration, you must mark the corresponding box in the window with an "X".

  • Holdership:

    You must indicate one of the following passwords:

    • Key 1. Property: When the first declarant and/or the spouse are owners, in whole or in part, of the habitual residence that constitutes their current domicile (including, where applicable, the garage spaces up to a maximum of two).

      This code will also be entered in the case of individual declarations of child 1, child 2, child 3 or child 4 when they are owners of the habitual residence that constitutes their current domicile.

      WARNING: When only one of the spouses owns the home, both must enter code 1, indicating 100% participation by the owner spouse.

    • Key 2. Usufruct: When the first declarant and/or the spouse are usufructuaries, totally or partially of the habitual residence that constitutes their current domicile (including, where appropriate, the garage spaces up to a maximum of two).

      This code will also be entered in the case of individual declarations of child 1, child 2, child 3 or child 4 when they are usufructuaries of the habitual residence that constitutes their current domicile.

      WARNING: When only one of the spouses is the usufructuary of the home, both must enter code 2, indicating 100% participation by the usufructuary spouse.

    • Key 3. Lease: When the first declarant, the spouse or both have a rented home as their current address.

      This code will also be entered if child 1, child 2, child 3 or child 4 are tenants of the primary residence.

      In this case, you must also indicate the lessor's NIF. If the landlord does not reside in Spain and does not have a Spanish NIF, he must reflect the identification number he has in the country of residence.

    • Key 4. Other situations : For any other situation other than those that must be reflected in keys 1, 2 and 3 above.

      Key 4 must be entered when there is no legal title to the home or there is a title other than those reflected in the previous keys.

      As an example, they must enter code 4 when the first declarant, the spouse or both live with the owner, usufructuary, or tenant of the home (for example, the parents' home in which the children also live) or in the cases of housing transferred to the taxpayer by the company, etc.

  • Land registry reference number

    The cadastral reference of the home and, where applicable, of each of the parking spaces acquired together with it, with a maximum of two, will be recorded.

    This information must be reflected regardless of the type of ownership of the property that constitutes your current address (that is, ownership or usufruct, lease or other situations, codes 1, 2, 3 or 4.)

    The cadastral reference appears on the receipt of the Real Estate Tax (IBI), and can also be obtained on the Virtual Cadastre Office page on the Internet, at the address http://www.sedecatastro.gob.es / , on this same page of the program there is a direct link to the website, as follows:

    1 Enter the free access section, referring to unprotected cadastral data.

    2 Enter the location data of the property.

    3 Press "consult data".

    You can also find out the cadastral reference of the property by calling the Cadastre Hotline (telephone: 902-37.36.35)

  • Percentage of participation in case of ownership or usufruct

    The percentage of participation in the ownership or usufruct of the home or parking spaces must be indicated to two decimal places.

  • Housing situation

    The one that corresponds to the situation of the home will be selected from the following keys:

    • Key 1. Property with land registry reference located anywhere in Spain, except the Basque Country and Navarre.
    • Key 2. Property located in the Autonomous Community of the Basque Country or in the Foral Community of Navarra.
    • Key 3. Property with any of the above statuses but without a land registry reference.
    • Key 4. Property located abroad.
  1. 7.1.1. Additional information about the habitual residence
  2. 7.1.2. Tax allocation to the Catholic Church
  3. 7.1.3. Allocation of amounts to activities of general interest considered of social interest
  4. 7.1.4. Date and signature