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Form 100. Personal Income Tax Declaration 2018 Concept and individualization and attribution of income

CONCEPT (article 22 Act)

Total profits and considerations, whatever their name or nature, monetary or in kind, that come directly or indirectly from property, both rural and urban, whose ownership is the taxpayer, and that are not affected by this party's economic activities, shall be considered returns on capital assets.

However, income from the transfer of property ownership will be taxed as capital gains or losses.

This section only includes returns on leasing of real estate property, whether rural or urban, or assignment or transfer of rights or powers of use or enjoyment of real property, whatever their denomination or nature.

Urban properties at the disposal of the owners, which are not leased and the use of which has not been transferred, shall be included in the section "Urban properties at the disposal of the holders (owners or holders of rights to use)".


Capital returns are allocated to taxpayers who, in accordance with article 7 of the Capital Gains Tax Act 19/1991 of 6 June, are holders of the capital -assets or rights- giving rise to those returns (article 11.3 Act).

Income corresponding to civil partnerships that are not subject to Corporation Tax, whether or not they have the status of a legal entity, underlying inheritances, communities of goods and other entities listed in article 35.4 of General Tax Act 58/2003 of 17 December, will be allocated to the partners, heirs, co-owners or co-shareholders, respectively, according to the applicable rules or covenants in each case, and if these are not registered with the Tax Administration in a certified manner, they will be allocated in equal parts (article 89.3 Act). Income from these entities must be declared in section F of page 8 of the tax return.


Goods and rights will be allocated to taxpayers according to the standards governing legal ownership applicable in each case and based on the proof provided by them or ascertained by the Administration.

Where applicable, the standards governing legal ownership of assets and rights contained in the regulatory provisions of the economic regime for married couples, as well as the provisions of the civil laws applicable in each case to property relationships among family members.

The ownership of the assets and rights that, in accordance with the regulatory provisions or pacts of the corresponding economic regime for married couples are shared by both spouses, shall be allocated to each spouse equally, unless a different share split is proven.

When the ownership of the assets and rights is not duly certified, the Tax Agency shall be entitled to take as owner whoever is stated as such on the tax or other public registry.

Charges, levies, debts or obligations shall be allocated to taxpayers according to the rules and criteria set forth in the paragraphs above.