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Form 100. Personal Income Tax Return Declaration 2017

7.2.8. Completion

The following information must be provided through a data capture window:

MONETARY REMUNERATION

The full amount of the monetary remuneration received will be recorded, that is, before any discount is made on them, as well as the withholdings made.

COMPENSATION IN KIND

In box "Valuation" the value of the remuneration in kind will be recorded, not including the " payment on account" carried out by the company, which will be entered separately in its own box.

Attention : The contributions or amounts paid by the employer to Pension Plans, corporate social security plans or Social Security Mutual Funds, which have been attributed to the taxpayer, will be recorded in the following section.

Account income passed on to the worker

In general, the "Full Income" will be the sum of the "Assessment" and the "Income on account", unless the amount of the latter has been passed on to the recipient.

In that case, the amount of the passed-on payment on account will be entered in this box, so that the program does not add it to the valuation to determine the full income.

BUSINESS CONTRIBUTIONS TO PENSION PLANS, BUSINESS SOCIAL PROVISION PLANS AND TO SOCIAL PROVISION MUTUALITIES : amounts charged to the taxpayer

The program allows the completion of this box exclusively in the case of the Declarant or the Spouse, or in the case of Child 1, Child 2, Child 3 or Child 4 when it comes to business contributions to Pension Plans, Corporate Social Security Plans. o Social Security Mutual Funds established in favor of people with disabilities (Key 2. Special regime for people with disabilities).

In the section corresponding to the tax base reduction regime, the corresponding numerical key from those listed below will be indicated:

  1. General regime.

  2. Special regime for people with disabilities

  3. Special regime for mutual societies for professional and high-level athletes.

  4. Spouse contribution reduction regime

Attention : the contributions or amounts paid by the worker himself to these pension plans, corporate social security plans or Social Security Mutual Funds, will be recorded in section "Reductions in the tax base: contributions and contributions to social security systems".

The premiums paid by the employer to insurance entities, as a consequence of collective insurance contracts to meet the pension commitments with their staff, in the terms provided for in the first Additional Provision of the Real Legislative Decree 1/2002, of November 29, which approves the consolidated text of the Law on the Regulation of Pension Plans and Funds, and which have been attributed to the taxpayer, will not be recorded in these boxes, but in the section "Remuneration in kind" above.

BUSINESS CONTRIBUTIONS TO GROUP DEPENDENCY INSURANCE: AMOUNT IMPUTED TO THE TAXPAYER.

This box will record the premiums paid by the company as beneficiaries of group dependency insurance.

CONTRIBUTIONS TO THE PROTECTED ASSETS OF PEOPLE WITH DISABILITIES (art.17.2 k) Tax Law)

The amount of contributions received by taxpayers with disabilities to the protected assets of which they are owners will be recorded.

These contributions will be integrated with the following limits:

When the contributors are taxpayers of the Personal Income Tax, they will be considered income from work up to the amount of 10,000 euros per year for each contributor and 24,250 euros annually together.

Likewise, and regardless of the limits indicated in the previous paragraph, when the contributors are taxpayers of the Corporate Tax, they will be considered income from work as long as they have been a deductible expense in the Corporate Tax with the limit of 10,000 euros per year.

These returns will be exempt up to a maximum joint annual amount of three times the public multiple-effect income indicator (the IPREM for 2017 is 7,519.59 euros).

The part of the contributions that are considered work income for the recipient will not be subject to Inheritance and Donation Tax.

SPECIAL REDUCTIONS (art. 18, sections 2 and 3, DT 11, 12 and 25 Tax Law)

When irregular income to which any of the reductions provided for in article 18, sections 2 and 3 and DT 11 and 12 and 25 of the Tax Law are applicable, their full income will be indicated in this box. amount.

The amount of the reduction, if applicable, must appear on the withholding certificate provided by the company.

DEDUCTIBLE EXPENSES

The amount of expenses deductible from work income will be recorded in these boxes, recording them separately according to the concepts that appear in the window. Except for the applicable expense of 2,000 euros, which is calculated directly by the program.