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Form 100. Personal Income Tax Declaration 2018 Completion

You must complete the following sections.


    Enter the tax identification number (NIF) of the entity under the income attribution regime whose attributed income must be included in this section and of which the taxpayer is a partner, community member or participant. Box 0209.

    Non-resident entities that do not have a NIF will enter in box 0209 the identification number assigned to the aforementioned entities in the country of residence, and will mark box 0221 with an “X” to indicate this circumstance.


    The percentage of participation that the partner, participant or community member has in the entity under the income attribution regime will be entered in this box, expressed with two decimal places.


    The net performance attributed will be entered in the corresponding boxes depending on the source from which it comes: income from movable capital, distinguishing those to be included in the general or savings tax base, income from real estate capital, income from economic activities and capital gains and losses, also distinguishing within the latter those that derive or not from the transmission of an element patrimonial.

    The amount of the reductions and the reductions to which the taxpayer is entitled will also be recorded, if applicable.

    Note: The income corresponding to the special regime for the allocation of real estate income must be declared in section " Real estate at the disposal of its owners" ( section C on page 5 of the declaration).

    • Income from movable capital to be integrated into the general tax base:

      You must provide the net income attributed and, where applicable, the amount of reductions and minorities to which the taxpayer is entitled.

    • Income from movable capital to be included in the savings tax base:

      You must provide the following information:

      • You must record all income from movable capital without including the income indicated in the following section.

      • You must distinguish capital gains derived from subordinated debt or preferred shares (differentiating positive returns from negative ones) from those not derived from this type of product.

    • Income from real estate capital (properties leased or transferred to third parties)

      A data capture window will open in which you must provide the net performance attributed by the entity in attribution of income and, where appropriate, the reductions and minorities to which the taxpayer is entitled.

      If the net attributed income, less any applicable reductions and deductions, is less than the minimum computable income in case of relationship, you must indicate in the section of the window referring to " Net attributed income " the minimum return in case of relationship and not include any data in " Reductions and Minorities ".

      You must also list the properties leased or transferred to third parties, indicating the following data that will later appear reflected in the declaration model in section " List of real estate properties leased or transferred to third parties by entities under the income attribution regime " of section C on page 6 of the declaration:

      • Holdership: The percentage of ownership of the property will be reflected as a consequence of the participation in the entity.

      • Nature:It will be indicated whether the property has a rustic or urban nature.

      • Current balance:   The key that corresponds to the location of the property will be selected from those that appear in the drop-down window.

      • Land registry reference: In this section, the cadastral reference of the property that appears on the Real Estate Tax receipt that corresponds to it will be collected.

    • Income from economic activities :

      You must mark with an

      You must choose the regime for determining the net income and enter the attributed net income and, where applicable, the amount of reductions and minorities to which the taxpayer is entitled.

      Reduction due to start of activity (for direct estimation): You must indicate in the data capture window the attributed net performance reduced by the applicable reductions and allowances).


      In the case of receiving income from economic activities of several entities, you must regroup the income in two different columns, on the one hand all the amounts whose performance is positive, and in another column all the imputations that are negative.

    • Capital gains and losses attributable to 2018 : You must indicate in the corresponding boxes the capital gains and/or losses attributed by the entity, distinguishing those that arise or not from the transfer of a capital element.

      We will first distinguish the capital gains and losses that do not derive from the transmission of any asset element.

      Next we must first record the capital gains attributed by the entity that derive from the transfer of assets.

      In the following section, and in the event that the amount of the transfer is intended to constitute a life annuity, we must record said amount.

      If the Ninth Transitional Provision applies to the capital gain obtained, that is, if the transferred asset element was acquired prior to December 31, 1994, the transfer value of the asset element to which certain indices are applied must be entered. correctors part of the value from the date of acquisition to January 20, 2006.

      If the transfer carried out is that of an urban property acquired between May 12 and December 31, 2012, the capital gain obtained will be 50% exempt. It must be entered in box 0236.

      In box 237 below, we must enter the capital gain produced by the transmission of some asset element that was exempt from reinvestment in lifetime assets.

      If the amount of the gain is exempt for reinvestment in newly or recently created entities, you must indicate this in box 0238.

      In the following boxes 0239 and 0240 we must include the profits susceptible to reduction by DT 9, and the applicable reductions.

      Finally, we must enter in box 0243 the property losses caused by the transfer of property elements.


    The attributed withholdings and payments on account will be recorded, the program will transfer the amount to box 0603 on page 19 of the declaration.


When the acquirer, assignee, lessee or sublessee of the real property or the real right that rests on it, is the spouse or a relative of the taxpayer, including relatives, up to the third degree inclusive (parents-children; grandparents-grandchildren; siblings; uncles-nephews), the total net income may not be less than that resulting from applying the rules of the section "IMPUTING REAL ESTATE INCOME".