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Form 100. Personal Income Tax Declaration 2018 Individualization

The income from economic activities will be considered obtained by those who regularly, personally and directly carry out the management on their own account of the means of production and human resources assigned to the activities.

It will be presumed, unless proven otherwise, that these requirements are met by those who appear as owners of the economic activities.


  1. Work income (art. 30.2 Law)

    When it is duly accredited, with the appropriate employment contract and affiliation to the corresponding Social Security regime, that the spouse or minor children of the taxpayer who live with him, work habitually and continuously in the economic activities carried out by him, To determine the returns, they will deduct the remuneration stipulated with each of them, provided that they are not higher than the market corresponding to their professional qualifications and work performed.

    These amounts will be considered obtained by the spouse or minor children as work income for all tax purposes.

  2. Transfers of assets or rights (art.30.3 Law)

    When the spouse or minor children of the taxpayer who live with him make transfers of assets or rights that serve the purpose of the economic activity in question, the stipulated consideration will be deducted to determine the income of the owner of the activity. , provided that it does not exceed the market value and, in the absence of the former, the amount corresponding to the latter may be deducted.

    The consideration or market value will be considered income from the capital of the spouse or minor children for all tax purposes.

    The provisions of this rule will not apply when it comes to assets and rights that are common to both spouses.