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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 it, 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" made by the company, which will be recorded 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.

Income on account passed on to the worker

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

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

BUSINESS CONTRIBUTIONS TO PENSION PLANS, BUSINESS SOCIAL SECURITY PLANS AND SOCIAL SECURITY MUTUALITIES : amounts imputed to the taxpayer

The program allows the completion of this box exclusively when it concerns the Declarant or the Spouse, or in the case of Child 1, Child 2, Child 3 or Child 4 when it concerns business contributions to Pension Plans, Business Social Security Plans or 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 code from those listed below will be indicated:

  1. General regime.

  2. Special regime for people with disabilities

  3. Special system of mutual funds for professional and high-level athletes.

  4. Reduction regime for spouse's contributions

Attention : the contributions or amounts paid by the worker to these pension plans, company 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".

Premiums paid by the employer to insurance companies as a result of collective insurance contracts to meet pension commitments with its staff, under the terms set forth in the First Additional Provision of Royal Legislative Decree 1/2002, of 29 November, approving the revised text of the Law on the Regulation of Pension Plans and Funds, and which have been charged to the taxpayer, will not be recorded in these boxes, but in the "Remunerations in kind" section above.

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

This box will contain the premiums paid by the company as beneficiaries of collective 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 holders 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 as income from work up to the amount of 10,000 euros per year for each contributor and 24,250 euros per year in total.

Likewise, and regardless of the limits indicated in the previous paragraph, when the contributors are subject to corporate tax, they will be considered as work income provided that they have been a deductible expense in corporate tax with a limit of 10,000 euros per year.

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

The portion of the contributions that is considered to be work income for the recipient will not be subject to Inheritance and Gift 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 has been included in the total income, their amount will be indicated in this box.

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 must be entered in these boxes, recording them separately according to the concepts that appear in the window. Except for the 2,000 euro fee to be applied, which is calculated directly by the program.