Skip to main content
Form 100. Personal Income Tax Return Declaration 2017

8.9.10.1. Completion

You must first tell us whether you are entitled to the deduction, the amount to which we are entitled, and record the amounts received, if applicable, as advance payment.

If the requirements for being entitled to the deduction were met only during part of the year, you must indicate the first month in which you are entitled to the deduction, and, if applicable, the last month in which you are entitled to the deduction.

If you are not required to file a return, you must indicate this to us, detailing whether you are filing an individual or joint return.

Data relating to pensioners or unemployed . If you are unemployed or receive a Social Security pension, a pension from the Civil Service or an alternative mutual insurance company during the entire year, you must check only the box corresponding to for all months of the year. If it is not the entire year, you must mark the months in which you do have perceptions of this type.

Social Security or mutual insurance contributions . If you have contributions of 100 euros or more during the entire year in all the months for which you are entitled to the deduction, you must indicate only this detail in the corresponding box. Otherwise, it must reflect the contributions made monthly.