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Form 100. Personal Income Tax Declaration 2018 How to submit a complementary tax return for 2018

The new (complementary) declaration will collect all the data that must be declared, incorporating, along with those correctly reflected in the original declaration, those of new inclusion or modification.

Once the differential fee resulting from the new settlement has been determined, the amount that was entered in the original declaration will be subtracted from it, if it was positive, or the refund received will be added, if it turned out to be returned; The result obtained is the fee that must be entered as a consequence of the complementary declaration.

The calculations carried out by the program will be included in section "O" on page 18 of the declaration and in the income document (form 100).


If the calculated complementary declaration results in an amount to be returned that is lower than that requested in the previous declaration and this refund has not been agreed upon by the tax agency, check only box 107, and do not check any of the following boxes, even if it is in one of the assumptions that may indicate.

  1. You must mark with an "X" the box or boxes that correspond to that of the complementary declaration in question:

    Box 108 If you have received arrears of work income after submitting the previous declaration for the 2018 financial year. 

    Box 109 You must check this box if you have received amounts for the floor clause, when, in the same fiscal year 2018, you have recorded them as a deductible expense from real estate capital returns, or economic activity.

    Box 110 when you must submit a complementary declaration for the 2018 financial year due to having lost your taxpayer status due to a change of residence abroad, except for taxpayers who are in the case of the following case in box 111.

    Box 111 In the event that there is a transfer of residence to another state of the European Union, and it is decided to allocate the pending income as it is obtained.

    Box 112 Complementary declaration for change of residence abroad, which generates capital gains.

    Box 113 Complementary declaration for the loss of resident status, in fiscal year 2018, of the partner to whom the special regime for the exchange of securities or planned mergers and excisions has been applied in the Corporate Tax Law.

    Box 114 Complementary if there has been a change of residence to another Autonomous Community and it has no effects

    Box 115 When it has been carried out, in fiscal year 2018, early disposition of consolidated rights from social security systems.

    Box 116 When the owner of the protected assets of people with disabilities has disposed of assets or rights from contributions made in the 2018 financial year.

    Box 117 When the necessary conditions to be able to apply the exemption for reinvestment in primary residence and newly or recently created entities, declared in 2018, have been breached.

    Box 118 When the conditions assumed in the application of the exemption for reinvestment in annuities have been breached, or total or partial anticipation of the economic rights derived from those annuities.

    Box 119 When the period for maintaining the shares of at least three years, delivered to the workers, has been missed.

    Box 120 When compensation for dismissal or termination was declared exempt in fiscal year 2018, and the loss of said exemption occurs subsequently.

    Box 121 twhen homogeneous assets, securities or participations are acquired that prevent the computation of the capital loss initially recorded in the 2018 financial year declaration.

    Box 122 You must check this box when the reason for the supplementary declaration is different from those reflected in boxes 108 to 121.

    Result of the previous self-assessments corresponding to 2018:

    The amount to be paid from the previous declaration will also be entered in the appropriate box, or if the original declaration resulted in a refund (except when box 107 had to be checked), the amount of the refund provided that it has already been made by the Tax administration.

  1. Complementary statements without penalty, interest or surcharge
  2. Supplementary declarations including late payment interest
  3. Fractionation in cases of death and loss of residence in Spain
  4. Tax rate