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Form 100. Personal Income Tax Declaration 2018

2. Obligation to report


In general, taxpayers for Personal Income Tax are required to present and sign a declaration for this Tax, with the limits and conditions established by regulation.

However, taxpayers who obtain income exclusively from the following sources, under individual or joint taxation, are not required to declare:

  1. Full income from work (including, among others, pensions and liabilities, as well as compensatory pensions and annuities for alimony) that do not exceed the following amounts:
    • 22,000 euros annually if they come from a single payer.

      This same limit also applies when the income from work comes from more than one payer, if the sum of the amounts received from the second and remaining payers, in order of amount, do not collectively exceed the amount of 1,500 euros per year.

      The limit will also be 22,000 euros, in the case of taxpayers whose only income from work consists of the passive benefits referred to in article 17.2.a) and the determination of the applicable withholding rate has been carried out in accordance with the special procedure. established by regulation. To do this, the pensioner with two or more payers must have requested the determination of the withholding rate using form 146.

    • 12,000 euros when the taxpayer had died prior to the date of publication of the General State Budget Law Law 6/2018, that is, on July 5, 2018 , and if the tax accrual date is later, 12,643 euros. These cases are:

      • When they come from more than one payer (except for the exception provided for in the previous point).
      • When compensatory pensions from the spouse are received.
      • When annuities for maintenance are received that are not exempt (annuities for maintenance received from parents by virtue of a court decision are exempt).
      • When the payer of work income is not obliged to withhold in accordance with the provisions of the regulations (v. art. 76 Rgl. IRPF).
      • When full income from work is received at the fixed withholding rate of article 80.1. 3 and 4 of the Tax regulations.
  2. Full income from movable capital (dividends from shares, interest from accounts, deposits or fixed-income securities, etc.) and capital gains (profits derived from redemptions of shares in Investment Funds, prizes for participation in contests or games, etc.), subject to withholding or payment on account, with the joint limit of 1,600 euros per year.

    When the withholding base has not been determined based on the amount to be included in the tax base, the capital gain obtained from transfers or redemptions of shares or participations in collective investment institutions cannot be attributed as capital gain subject to withholding or income to account for the purposes of the exclusionary limits of the obligation to declare.

  3. Imputed real estate income, full income from movable capital not subject to withholding derived from Treasury Bills and subsidies for the acquisition of officially protected or appraised-price housing and other capital gains derived from public aid , with the joint limit of 1,000 euros per year.

    Where the taxpayer has not been the owner of the property generating the income attributed during the whole of 2018 (due to having acquired or transferred the property in that year), the rateable value (or, failing that, the cost price) will be prorated for these purposes according to the number of days of the year during which the taxpayer was the owner of the property.

Exception to the obligation to declare

In no case will taxpayers who exclusively obtain full income from work, capital or economic activities, as well as capital gains, be required to declare (except as provided in the following section), with the joint limit of 1,000 euros per year and property losses of less than 500 euros.

Obligation to declare if certain deductions or reductions are made

In all cases, taxpayers who have the right to apply the following deductions or reductions are required to declare when they exercise such right:

  • Contributions to protected assets of people with disabilities, pension plans, insured pension plans or social security mutual societies, corporate social security plans and dependency insurance that reduce the tax base.
  • Deduction for investment in housing (Transitional regime)
  • Deduction for double international taxation.


To determine the obligation to declare, it is important to take into account the following:

  • Obtaining other types of income:

    In all cases, taxpayers who receive any other type of income or those that exceed the amounts or maximum limits indicated are required to declare.

  • Exempt income:

    Tax-exempt income will not be taken into consideration (such as, for example, Social Security pensions for absolute permanent disability or severe disability, public scholarships for studying, annuities for alimony received from parents by judicial decision.

  • Joint taxation:

    None of the amounts or limits indicated above will be increased or expanded in the case of joint taxation of family units.