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Form 100. Personal Income Tax Return Declaration 2017

8.12.1.2.2. Supplementary declarations including late payment interest

  • Total or partial loss of the right to exemption for reinvestment in habitual residence (art. 41 Regl.)

    When the right to exemption for reinvestment of the capital gain derived from the transfer of the habitual residence has been lost, totally or partially, as a consequence of not having finally carried out said reinvestment within the established period, or due to failure to comply with any other of the requirements. the conditions that determine the right to the aforementioned tax benefit.

    In such case, the taxpayer will allocate the part of the non-exempt profit to the year of obtaining it, carrying out complementary self-assessment, including late payment interest, which will be presented in the period between the date on which the non-compliance occurs and the end of the regulatory declaration period corresponding to the tax period in which said non-compliance occurs.

  • Loss of exemption from certain remuneration in kind (art. 43 Rgl.)

    When the active workers of the companies have lost the right not to consider as remuneration in kind the receipt of shares or participations in the company for which they work, or in another company in the group, in the terms and conditions established in article 43 of the Personal Income Tax Regulations, as a result of failure to comply with the maintenance period for said shares or participations provided for in the aforementioned article.

    Failure to comply with this deadline will motivate the obligation to present a complementary self-assessment, with the corresponding interest for late payment, within the period between the date on which the requirement is not met and the end of the regulatory declaration period corresponding to the tax period in which it is made. produce such non-compliance.

  • Provision of consolidated rights of social security systems (art.58.8 Law)

    In cases of total or partial disposition of consolidated rights as well as economic rights derived from the different social security systems provided for in article 58 of the Law in cases other than those provided for the disposition of consolidated rights. of the Pension Plans, the taxpayer must replace the reductions in the tax base unduly made, carrying out complementary self-assessments, including late payment interest.

  • Loss of exemption due to dismissal or dismissal ( arts. 1 and 73 Rgl.)

    When the loss of exemption from compensation occurs due to dismissal or dismissal of the worker in the event that, within three years following the dismissal or dismissal, the latter returns to provide services to the same company or to another company linked to it, You must submit a complementary self-assessment, including late payment interest, within the period between the date on which you return to provide services and the end of the regulatory declaration period corresponding to the tax period in which said circumstance occurs.

  • Repurchase of assets that have caused losses computed in the declaration (art. 33.5, letters e) and g) Law; art. 73.2 Rgl.)

    When the taxpayer makes the acquisition of the assets or homogeneous securities or shares after the end of the regulatory declaration period of the tax period in which the capital loss derived from the transfer was computed, he must submit a complementary self-assessment, including late payment interest, in the period between the date on which the acquisition occurs and the end of the regulatory declaration period corresponding to the tax period in which said acquisition is made.

  • Loss of the right to reduce the net performance of economic activities for maintenance or creation of employment (DA twenty-seventh Personal Income Tax Law).

    When the requirement regarding the average workforce established in DA 27 of the LIRPF is not met, a complementary self-assessment will be submitted, including late payment interest, within the period between the date on which the requirement is not met and the end of the regulatory period. of declaration corresponding to the tax period in which said non-compliance occurs.