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Form 100. 2018 Personal Income Tax return


As a general rule, expenses derived from implicit or tacit obligations, or those relating to remuneration and other benefits to personnel, are not deductible. However, they are deductible under the conditions laid down in article 13 of the Corporation Tax Act:

  • The contributions of pension plan developers regulated by Royal Legislative Decree 1/2002, of 29 November, approving the revised text of the Pension Plans and Funds Regulation Act. These contributions will be allocated to each participant in the corresponding part. Similarly, contributions made by promoting companies under Directive 2003/41/EC of the European Parliament and of the Council will be deductible, on the activities and supervision of employment pension funds, provided that the requirements (a), (b) and (c) are met of the following indent, and the contingencies covered are those provided for in article 8,6 of Royal Legislative Decree 1/2002.

  • Contributions for the coverage of contingencies similar to those of pension plans, provided that 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 article 13,2 of the Spanish Corporation Tax Act, when it corresponds to a plan formulated by the taxpayer and accepted by the Tax Administration.

  • The expenses derived from restructuring will only be deducted when it concerns legal or contractual obligations and not merely tacit obligations.

  • 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.