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Form 100. 2018 Personal Income Tax return Completion

Although the details of this deduction will appear in the corresponding boxes, all the necessary data will be filled in through the personal and family details when completing the identification details.

Important : All the details indicated below must be filled in by each of the ascendants with disabilities entitled to deduction.

To obtain the amount of the deduction, you must fill in the following details:

If the disability situation occurs within the tax period, you must first indicate the date of the recognition of this disability. In this regard, if the social services of the Autonomous Community give rise to the condition of person with disabilities, for all purposes, the date to which the disability application must be indicated is the date on which it is requested.

Similarly, if the disability situation terminates during the financial year, you must indicate the corresponding date.

Assignment of the right

You must indicate whether you transfer the right of the deduction that may correspond to another taxpayer who is also entitled to the same deduction and to the same ascendant. If yes, you must enter the tax code of that taxpayer.

If other taxpayers give you the right to receive the full deduction, you must indicate this end, completing the tax ID number of the transferor, in any case.

You must also indicate in the corresponding boxes the amount of the deduction that has been collected in advance, including, if you assign the right to the deduction, the amount also charged by the other cedents

Data relating to pensioners or the unemployed. If you are unemployed or are eligible for a Social Security pension, Ex-civil Servants or Alternative Mutual Societies during the entire financial year, you must tick only the box that corresponds to every month of the financial year.If this is not the year round, you must mark the months in which you have this type of income. You must also indicate, in the event of assignment, whether the cedents have space for three cedents, they also meet every month of receipt, or, otherwise, indicate it month by month.

Social Security contributions or mutual insurance contributions. If you have contributions throughout the year, including contributions from the same or higher transferring parties, in each of the months, as a result of dividing 100 euros by the number of people who are going to apply the deduction, or, in other words, if the sum of the contributions of all taxpayers entitled to the deduction is equal to or greater than 100 euros, you must indicate this point only in the corresponding box. Otherwise, it must reflect the monthly contributions made. You must also indicate, in the event of transfer, the same data for the other cedents. There is space for up to three cedents.

Finally, it must reflect, if it is not obliged to file a tax return, but it is presented, if this is done in the joint or individual modality.

Only if you have received advance payment of an ascendant, for which you do not have the right to the tax-free threshold per ascendant you must complete the boxes in the section "REGULATORY REDUCTION OF EARLY PAYMENT RECEIVED BY DISABLED SCENARIES CIADOS A CARGO "indicating the NIF of the ascendant or ascendant and the payment to the received account.