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Form 100. Personal Income Tax Declaration 2018


As a general rule, expenses arising from implicit or tacit obligations, nor those related to salaries and other benefits to personnel, are not deductible. However, they are deductible under the conditions established in article 13 of the Corporate Tax Law:

  • The contributions of the promoters of pension plans regulated in Royal Legislative Decree 1/2002, of November 29, which approves the consolidated text of the Law on the Regulation of Pension Plans and Funds. These contributions will be charged to each participant in the corresponding part. Likewise, the contributions made by the promoting companies provided for in Directive 2003/41/EC of the European Parliament and of the Council, relating to the activities and supervision of employment pension funds, will be deductible, provided that the requirements a), are met. b) and c) of the following indent, and the contingencies covered are those provided for in article 8.6 of Royal Legislative Decree 1/2002.

  • Contributions to cover contingencies similar to those of pension plans, provided they meet the following requirements:

    1. Charged for tax purposes to the persons to whom the benefits are linked.

    2. That the right to receive the future benefits is irrevocably transferred.

    3. That the holdership and management of the resources in which these contributions consist is transferred.

  • The expenses corresponding to environmental actions will be deductible, in accordance with the provisions of article 13.2 of the LIS, when they correspond to a plan formulated by the taxpayer and accepted by the Tax Administration.

  • Expenses derived from restructuring will only be subject to deduction when they refer to legal or contractual obligations and not merely tacit ones.

  • The expenses inherent in the risks derived from guarantees for repairs and revision will be deductible up to the amount necessary to establish a provision not greater than the result of applying to sales with guarantees in force at the conclusion of the tax period a percentage determined by the cost of covering such guarantees in the tax period concerned and in the two previous periods as a proportion of sales backed by guarantees in these tax periods.