FAQs
ILT benefits will be reflected in the section “PERCEPTIONS (distinguishing between MONEY OR IN KIND) ARISING FROM WORK DISABILITY”:
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Those paid directly by the employer (under the respective collaboration agreement with Social Security), in code A.
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those paid directly to the worker by one of the public Social Security or Passive Class regimes or, where applicable, by the respective Mutual Collaborator with Social Security, in code B subkey 01. It is not possible to reflect in this subkey B.01 benefits in kind derived from work incapacity.
If these are monetary benefits, the field “MONEY PERCEPTIONS DERIVED FROM WORK DISABILITY” of key A, of form 190, will be completed when the company pays benefits for temporary work disability under collaboration in management with Social Security, whether this collaboration is mandatory or voluntary .
Likewise, when exceptionally benefits for work disability are paid by the employer in the form of benefits in kind , they will be recorded in the field "PERCEPTIONS IN KIND DERIVED FROM WORK DISABILITY", it will be recorded the sum of the valuations corresponding to said perceptions in kind derived from work incapacity effectively paid in the year to the recipient in question, determined in accordance with the provisions of article 43 of the Tax Law and with the corresponding breakdown (see example following question).
That is, both the amounts paid by the company by virtue of the voluntary collaboration with the Social Security regulated in sections a) and b) of art. 102.1 of the Consolidated Text of the General Social Security Law approved by Royal Legislative Decree 8/2015, as the amounts paid in the cases of mandatory collaboration referred to in section c) of said article.
In these cases, the total annual amounts considered by the paying entity for the purposes of calculating the withholding rate will be entered in the fields corresponding to the “Additional data” section.
Example:
Employed as an employee with the following data as of 12/31/2023:
Personal : born in 1975, with an indefinite contract, married and with a dependent child under three years of age and with the right to the deduction for geographical mobility starting in 2023.
Economic : Money perceptions: 21,000 € (reductions for irregularity, 2,000 ); perceptions in kind (not derived from work incapacity), 1,000 euros. A withholding % of 2.62 % (21,000 x 0.0262 = €550.20, and 1,000 x 0.0262 = 26.20) and deductible expenses of 1,250 €. The payment on account is not passed on to the worker.
On the other hand, because he was on sick leave (ILT), he had earnings of 1,300 euros (paid by the employer) and deductible expenses of 100 €. Of them, 1,050 have been paid in cash, with withholdings of €27.51 (1,050 x 0.0262), and the rest (€250) in the form of remuneration in kind derived from said disability, the corresponding payment on account being €6.55 (250 x 0.0262), payment on account that has been fully passed on to him.
In addition, you must pay compensatory pensions to your ex-spouse 2,300 euros annually.
All this data will be reflected in form 190, by the employer, in of the same recipient record, Code A, by completing the following fields:
Monetary perceptions not derived from work incapacity |
||
Whole perceptions |
Withholdings made |
|
21,000 |
550.20 |
|
Perceptions in kind not derived from work incapacity |
||
Assessment |
Payments on account made |
Income on account charged |
1,000 |
26.20 |
|
Monetary perceptions derived from work incapacity |
||
Integral perception |
Withholdings made |
Income on account charged |
1,050 |
27.51 |
|
Perceptions in kind derived from work incapacity |
||
Assessment |
Payments on account made |
Income on account charged |
250 |
6.55 |
6.55 |
Additional data:
Birth Year |
Family situation |
Contract Relationship |
Geographical Mobility |
Reductions |
Deductible expenses |
Compensatory pension |
Toothless <3 years |
Entirely <3 years |
Count 3 first children |
1975 |
3 |
1 |
1 |
2,000 |
1,350 |
2,300 |
1 |
1 |
1 |
No. If during the financial year, the employer pays the employee income from work, in the concept of “MONEY PERCEPTIONS (and/or, where applicable, PERCEPTIONS IN KIND) NOT DERIVED FROM WORK INABILITY” as well as “MONEY PERCEPTIONS DERIVED FROM WORK INABILITY” or “ PERCEPTIONS IN KIND DERIVED FROM WORK DISABILITY”, all of them will be reflected within key A, in its different fields, in a single recipient record, with the corresponding breakdown (see example previous question), provided that all of them correspond to the same accrual exercise.
The payment of the benefit for work incapacity derived from a common illness or non-work accident that the company must pay to the worker between days 4 and 15 (both inclusive) following the sick leave will be recorded in code A, in the field “ Monetary benefits derived from incapacity for work ” (or, where appropriate, in the field “Perceptions in kind derived from work incapacity”, also of key A ), given its nature as a work disability benefit paid by the company.
These voluntary benefit supplements, like other types of salary supplements that the employer may pay to its workers, constitute a remuneration concept different from the benefit for work disability, which must be reflected within key A, in the field Monetary receipts (or, where applicable, in kind) not derived from work incapacity .
In key B, subkey 01, within the field “Perceptions derived from work incapacity” of model 190 corresponding to 2016, the benefits for temporary work incapacity paid by the INSS or the mutual company collaborating with the SS will be included, when they are responsible for the payment. direct, that is, when:
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These are entities and organizations excluded from the delegated payment.
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Due to non-compliance with the employer's obligation to delegate payment.
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Companies with less than 10 workers and more than 180 consecutive days of subsidy payment when they request it.
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Termination or suspension of the employment relationship while the worker is in an ILT situation.
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Medical discharge based on a report proposed by recipients of unemployment benefits.
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Continuation of the ITL situation, the period of unemployment having expired.
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In the cases of exhaustion of the ITL due to the expiration of the maximum period of 545 days, during the extension of the economic effects of the benefit until the qualification of permanent disability.
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When it comes to trade representatives, bullfighting professionals and artists. In the latter cases, when the duration of the contract does not exceed 30 days.
- For moving to extension of the benefit after 365 days of ITL, following the resolution of the INSS.
Direct payment benefits paid by Social Security or, where applicable, mutual collaborators of Social Security for the concepts of maternity, paternity or risk during pregnancy are not considered benefits for work disability, and the paying entity must record them in the corresponding key; specifically:
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Maternity or paternity benefits , given their exempt nature, in Key L, Subkey 27 (1)
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The risk benefit during pregnancy (regulated in article 186 of chapter VIII, of Title II of Royal Legislative Decree 8/2015, which approves the Consolidated Text of the General Law of Social Security), not exempt from taxation because it does not fall within any of the assumptions provided for in letters h) oz) of the Law of 35/2006, of Personal Income Tax , in the Key B, Subkey 03 (this benefit is also different from the benefit for temporary work disability).
(1) If the maternity benefit or subsidy is paid by the paying entity itself, this subkey L.27 must also be entered to reflect the amounts paid for these concepts (with the limits established in paragraphs 2 and 3 of art. 7.h) of the Tax Law).(Back)
In the field “Withholdings made on benefits derived from incapacity for work” the amount of withholdings on account of personal income tax resulting from applying to the amount of the monetary benefit for temporary incapacity for work the type of general withholding determined in accordance with the provisions will be entered. established in articles 80 and following of the Personal Income Tax Regulations.
When exceptionally benefits for work incapacity are paid by the employer in the form of benefits in kind , they will be recorded in the field “Perceptions in kind derived from work incapacity”, entering in the subfield “Assessment of the in-kind payment derived from work incapacity; the sum of the valuations corresponding to said perceptions in kind derived from work incapacity actually paid in the year to the recipient in question, determined in accordance with the provisions of article 43 of the Tax Law and with the corresponding breakdown.
Likewise, the annual amount actually paid on account by the payer in relation to payments in kind derived from work incapacity, resulting from applying to the amount of the benefit in kind for temporary work incapacity the type of general withholding determined in accordance with the provisions of articles 80; and following of the Personal Income Tax Regulations.
Finally, if part or all of the aforementioned payment on account made by the payer on the amount of the benefit in kind paid derived from work incapacity, had been passed on to the worker, such passed-on amounts must be recorded in the subfield “ACCOUNT INCOME PASSED ON FOR BENEFITS IN KIND ARISING FROM WORK DISABILITY.”
(See example of the third question).
Regardless of its exempt nature from taxation in the recipient's Income Tax, it is important to remember that the entities paying these incomes, aid, or scholarships, and other exempt amounts, are obliged to record in Form 190 the amounts paid to each of the recipients, regardless of their amount, identifying the type of benefit paid in the key (L) and corresponding subkey (01 to 31 and 99). Thus, by way of example only, the following benefits must be declared within Key L:
- Public benefits for foster care and other aid exempt from article 7.i) of the Personal Income Tax Law, in subkey L.09
- Exempt scholarships, regardless of their amount, in subkey L10
- Public financial benefits paid under the Dependency Law, exempt by article 7.x) of the Personal Income Tax Law, in subkey L.19
- Aid established by Autonomous Communities or by local entities to attend, in accordance with their regulations, to groups at risk of social exclusion , social emergency situations, housing needs of people without resources or needs of food, schooling and other basic needs of minors or people with disabilities when they and their dependents lack sufficient economic means, who are exempt under the provisions of the first paragraph of letter y) of article 7 of the Tax Law, (without including in this subkey the economic benefits established by the Autonomous Communities as minimum insertion income that must be entered in subkey 28). They must be declared in subkey L.22.
It is remembered that the excess over 1.5 of the IPREM (1)( 11,279.39 euros in 2020, 11,862.90 euros in 2021, €12,159.42 in 2022 and €12,600.00 in 2023) is income subject to taxation. The excess is considered work performance (V1978-17), monetary or in kind; Therefore, when a declarant of one of these exempt incomes exceeds, based on the remuneration he or she individually pays, this limit, he or she must report this excess in form 190 with code B.03.
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Public maternity or paternity benefits exempt from personal income tax.They must be entered in subkey L.27.
The amount exempt from the remuneration or benefits referred to in this subkey will be limited to the amount of the maximum benefit recognized by Social Security for the corresponding concept. The excess, if applicable, will be taxed as income from work with code A.
- Economic benefits established by the Autonomous Communities as minimum insertion income to guarantee economic resources for subsistence to people who lack them and who are exempt under the provisions of the first paragraph of letter y) of article 7 of the Tax Law, (without including in this subkey the rest of the exempt aid established in this first paragraph of letter y) that must be recorded in subkey 22 above). They must be entered in subkey L.28.
It is remembered that the excess over 1.5 of the IPREM (2)(11,279.39 euros in 2020, 11,862.90 euros in 2021, €12,159.42 in 2022 and €12,600.00 in 2023 ) is income subject to taxation. This excess is considered income from work (V1978-17), therefore, when a declarant of one of these exempt incomes exceeds, taking into account the remuneration that he individually satisfies, this limit, he must report this excess in form 190 with the key B.03.
- Economic benefit from Social Security corresponding to the Minimum Living Income, which must be entered in subkey L.29.
It is remembered that the excess over 1.5 of the IPREM (3)(11,279.39 euros in 2020, 11,862.90 euros in 2021, €12,159.42 in 2022 and €12,600.00 in 2023 ) is income subject to taxation. This excess is considered income from work (V1978-17), therefore, when a declarant of one of these exempt incomes exceeds, based on the remuneration that he or she individually satisfies, this limit, he or she must report this excess in form 190 with the key B.03.
(1) Annual IPREM 2020: €7,519.59 / annual IPREM 2021: €7,908.60 / annual IPREM 2022: €8,106.28 / annual IPREM 2023: €8,400.00. This limit of 1.5 times the IPREM is common for all the amounts reflected in subkeys L.22, L.28 and L.29.(Back)
(2) Annual IPREM 2020: €7,519.59 / annual IPREM 2021: €7,908.60 / annual IPREM 2022: €8,106.28 / annual IPREM 2023: €8,400.00. This limit of 1.5 times the IPREM is common for all the amounts reflected in subkeys L.22, L.28 and L.29.(Back)
(3) Annual IPREM 2020: €7,519.59 / annual IPREM 2021: €7,908.60 / annual IPREM 2022: €8,106.28 / annual IPREM 2023: €8,400.00. This limit of 1.5 times the IPREM is common for all the amounts reflected in subkeys L.22, L.28 and L.29.(Back)
Only maternity or paternity benefits/remunerations paid throughout the entire 2018 financial year (currently, birth or child care benefits) paid by the following paying entities will be included in this subkey L.27 :
- Social Security.
- Social Security Mutual Funds that act as alternatives to the special Social Security regime for self-employed or self-employed workers, recognized for professionals not integrated into the aforementioned special Social Security regime, provided that they are benefits in identical situations. to those provided by Social Security for professionals integrated into said special regime, and with the limit of the amount of the maximum benefit recognized by Social Security for such concepts (the excess, if applicable, will be taxed as work income, subject to withholding, which must be recorded in key A of form 190, along with the rest of the non-exempt remuneration paid to the same recipient).
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In the case of public employees not integrated into Social Security, the remuneration received from their paying entity will be exempt during leave for childbirth, adoption or custody and paternity referred to in letters a), b) and c) of article 49. of the consolidated text of the Law of the Basic Statute of Public Employees, approved by Royal Legislative Decree 5/2015, of October 30 or that recognized by the specific legislation that is applicable for situations identical to those provided for above, and with the limit of the amount of the maximum benefit recognized by Social Security for such concepts (the excess, if applicable, will be taxed as work income, subject to withholding, which must be entered in code A of form 190, along with the rest of the remuneration non-exempt payments satisfied to the same recipient).
- Public maternity benefits received from the Autonomous Communities or local entities.
It should be taken into account that in this subkey L.27 only maternity or paternity benefits must be reflected in the terms indicated above. The rest of the exempt benefits included in letter h) of article 7 of the Personal Income Tax Law must be entered in subkey L.08.
The child aid supplement provided for in article 11.6 of Law 19/2021, of December 20, which establishes the Minimum Living Income, came into force on December 1 January 2022.
This complement, can be granted to the beneficiary as an integral part of the IMV itself or, in certain cases , in a differentiated manner.
It is considered in both cases as a benefit paid as a Minimum Vital Income, to be recorded in subkey L.29 , subject to the exempt limit established in article 7.y) of Law 35/2006 on Income Tax (€12,159.42 in 2022 and €12,600.00 in 2023 ; which is equivalent to 1.5 times the Multiple Effects Public Income Indicator -IPREM - which amounts to €8,106.28 in 2022 and €8,400.00 in 2023).
The excess, if applicable, over this limit, will be included in form 190, with code B.03 , as it concerns benefits and aid. similar provisions provided for in article 17.2.a). 1 of the Income Tax Law, other than pensions and passive assets.
It is important to remember that this limit is set for the important limits reflected by the paying entity in codes L.22, L.28 and L.29 (that is, when, along with the minimum vital income, other aid is received for groups at risk of exclusion. such as the minimum insertion income, guaranteed income and similar aid from Autonomous Communities and City Councils).
When the minimum vital income is met, you must indicate whether or not said benefit includes, in any of the monthly payments paid in the year, a supplement for child support, by completing the field “Supplement for child support”.
Royal Decree-Law 6/2019, of March 1, modifies, with effect from March 8, 2019, Royal Legislative Decree 8/2015 approving the Consolidated Text of the General Social Security Law, merging the previously called "Maternity Benefit" and "Paternity Benefit" into this new "Birth and Child Care Benefit" without distinction of sex as to the holder of the benefit.
The aforementioned benefit must be entered in form 190 of the paying entity with code L, and subkey 27 (Public maternity or paternity benefits exempt from personal income tax), since it is simply a change of formal name of the aforementioned maternity/paternity benefits, which are now renamed "Birth and child care benefit".
A protected situation is considered to be the reduction of the working day by half an hour, which, in accordance with the provisions of article 37.4 of the Consolidated Text of the Workers' Statute Law, is carried out with the same duration and regime by the two parents, adopters, guardians for adoption purposes or permanent foster parents, when both work , to care for the infant from nine months to twelve months of age.
This is a new benefit, regulated in articles 183 to 185 of Consolidated text of the General Law of the SS
The aforementioned public benefit is exempt from taxation under letter z) of article 7 of the LIRPF. Therefore, must be entered in form 190, with code L.20.
In accordance with Royal Decree 1148/2011, of July 29, for the application and development, in the Social Security system, of the economic benefit for the care of minors affected by cancer or another serious illness, the aforementioned benefit, with nature of a subsidy, its purpose is to compensate for the loss of income suffered by the people concerned by having to reduce their working hours, with the consequent decrease in wages, caused by the need to directly, continuously and permanently care for children or minors. his position, during the time of hospitalization and continued treatment of the disease. The subsidy, therefore, is predetermined by the effective reduction of the working day and by the circumstances in which this is carried out by the workers.
The DGT has expressed itself on this issue in binding consultations (among others, V2599-16, V0196-17 or V1628-18), confirming that said benefit is exempt from personal income tax taxation by virtue of the provisions of the letter z) of article 7 of the LIRPF. Therefore, must be entered in form 190, with code L.20.
The rule that approved this regularization was Order PCM/1353/2021, of December 2, which establishes an update of the contribution bases as of 09/01/2021, and the contribution differences derived from the update of the contribution bases with a deadline until 06/30/2022 .
Regarding tax imputation, in response to query V2625-21 of the DG of Taxes, if the adjustments are made from January 2022, it must be understood, in line with the aforementioned binding consultation of the DGT, that they must be deducted from the worker's payroll in 2022, constituting higher deductible expenses for him in the year 2022, a year in which they are required and not before. They will, therefore, be included in form 190 corresponding to the 2022 financial year to be presented in January 2023.
The aforementioned provision states that, “in the scope of the autonomous communities and local entities, payment will have to be made before December 31, 2022 and, in any case, before December 31 March 2023."
In general, remuneration must be attributed to the moment in which it is payable by the recipient, in accordance with the provisions of art. 14.1.a) of the Personal Income Tax Law, without prejudice to their consideration as arrears if they are paid after the year in which they become payable, for reasons not attributable to the recipient (art. 14.2.b LIRPF).
However, in those cases in which the Autonomous Community or Local Corporation adopts the agreement on the remuneration increase in the first quarter of 2023, the enforceability and, therefore, the imputation will occur in the year 2023 (in this sense, the consultation of the General Directorate of Taxes V1175-17 ).
The remuneration to be recorded with code E (directors, administrators and similar) has a different completion in the case of the corresponding self-assessments (form 111), compared to the way in which they must be declared in form 190.
MODEL 111: When the withholding entity must pay withholdings in proportion to the State and one or more of the Provincial Treasury, and satisfies code E benefits, in state form 111 only the withholdings are self-assessed in proportion to the percentage of the volume of operations that corresponds to common territory (Corporate Tax); In the corresponding models for self-assessment of withholdings to the provincial treasuries, the withholdings are self-assessed in the proportion that corresponds to each provincial treasury.
MODEL 190: However, and provided that the withholding entity pays Corporate Income Tax (*) In proportion to the volume of operations to the State Treasury and one or some of the provincial treasuries, when including these code E benefits (only these) in Form 190, the entirety must be reflected ##1##of the benefit paid to the director (in field 12 “Comprehensive perceptions”, positions 82-94) and the entire withholding made (in field 13, “Withholdings made ”, positions 95-107) on that remuneration, regardless of the state or provincial Treasury where the withholdings had to be deposited.
This difference in the way of declaring in form 111 and in form 190 derives from the provisions of articles 46.1, third paragraph, both of the Economic Agreement with the Basque Country (Law 12/2002), and of the Economic Agreement with the Community Provincial Council of Navarra (Law 28/1990):
Entities that are taxpayers of the Corporate Tax payable by the State and the Provincial Councils must present annual summaries of withholdings and payments on account corresponding to these returns, in accordance with the rules on the place, form and deadline for filing declarations established by each one of the competent Administrations for its levy, including the total of the returns and the withholdings corresponding to them in the declaration presented to each of them.
That is, for this type of benefits with code E, there was no coincidence between the amounts reflected in the self-assessment models of withholdings (when there are partial income to the State Treasury and the Regional Treasury) and the information that must be reflected in the annual withholding summary model. It is because of this discrepancy that, starting in fiscal year 2023, in the State model 190, it will also be required to record individually the withholdings paid to each Treasury, whether it is the state one or some other or several of the forales .
(*) For further clarification on the tax percentage to apply, please consult the following criterion :
Self-assessment of Withholdings | Perceptions | Withholdings | Valuation (remuneration) species) | Payment to account made |
---|---|---|---|---|
Model 111 State Hª | 9,170.00 | 3,209.50 | 4,585.00 | 1,604.75 |
Self-assessment model Hª Foral Navarra |
180.00 | 63.00 | 90.00 | 31.50 |
Self-assessment model Hª Foral Alava |
66.00 | 23.10 | 33.00 | 11.55 |
Self-assessment model Hª Foral Guipuzcoa |
375.00 | 131.25 | 187.50 | 65.62 |
Self-assessment model Hª Foral Bizkaia |
209.00 | 73.15 | 104.50 | 36.57 |
TOTALS | 10,000.00 | 3,500.00 | 5,000.00 | 1,749.99 |
How should all this data be entered in form 190?
In State form 190, in a recipient Record (Key E, subkey 01):
Integral Perception (Positions 82-94) |
Withholdings made (Positions 95-107) |
Assessment (remuneration in species) (Positions 109-121) |
Payments on account made (Positions 122-134) |
Payments on account Passed on (Positions 135-147) |
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10,000.00 | 3,500.00 | 5,000.00 | 1,750.00 | 00.00 |
Sum of withholdings and deposits on account paid to each of the different Treasurys |
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5,249.99 |
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State Treasury Withholdings (Positions 323-335) |
Navarra Foral Treasury Withholdings (Positions 336-348) |
Foral Treasury Withholdings Álava (Positions 349-361) |
Guipuzcoa Foral Treasury Withholdings (Positions 362-374) |
Withholdings of the Foral Treasury of Bizkaia (Positions 375-387) |
4,814.25 | 94.50 | 34.65 | 196.87 | 109.72 |
That is, in the fields corresponding to “Integral Perception” (pos. 82-94) and “Assessment” (pos. 109-121), the entire benefit paid to the director for this concept must be reflected, regardless of where the corresponding withholdings have been entered. The same will happen with the “Withholdings made” fields (pos. 95-107) and “Account payments made” (pos. 122-134).
In addition, the sum of the “Withholdings made” field (pos. 95-107) and the field “Account payments made” (pos. 122-134) must coincide with the sum of the withholdings and payments on account recorded in the fields corresponding to State Withholding, Hª.F. Withholding. Navarra, Retention Hª.F. Álava, Retention Hª.F. Guipúzcoa and Retention Hª.F. Bizkaia.
If there had been no partial income of withholdings in any of the Provincial Treasurys, because the paying entity does not pay taxes in proportion, but in its entirety to the State, then the amount reflected in positions (95-107) must be identical to that reflected in the positions (323-335).
For example, you are a director of an entity that receives in 2023 the following remuneration derived from said condition, with a withholding of 35%. The entity pays corporate tax exclusively to the State Treasury and does not belong to any tax group:
Monetary Benefits Comprehensive perception |
% Retention |
Retention practiced |
---|---|---|
50,000.00 | 35 | 17,500 |
Remuneration in kind Assessment |
% Retention | Eng. a Account made |
Eng. a Passed-on account |
---|---|---|---|
5,000.00 | 35 | 1,750.00 | 00.00 |
How to declare these remunerations and withholdings in form 190:
Recipient registration (Key E, subkey 01):
Integral Perception (Positions 82-94) |
Withholdings made (Positions 95-107) |
Assessment (remuneration in species) (Positions 109-121) |
Payments on account made (Positions 122-134) |
Payments on account Passed on (Positions 135-147) |
---|---|---|---|---|
50,000.00 | 17,500.00 | 5,000.00 | 1,750.00 | 00.00 |
Sum of withholdings and deposits on account paid to each of the different Treasurys |
||||
---|---|---|---|---|
6,750.00 |
||||
State Treasury Withholdings (Positions 323-335) |
Navarra Foral Treasury Withholdings (Positions 336-348) |
Foral Treasury Withholdings Álava (Positions 349-361) |
Guipuzcoa Foral Treasury Withholdings (Positions 362-374) |
Withholdings of the Foral Treasury of Bizkaia (Positions 375-387) |
6,750.00 | 00.00 | 00.00 | 00.00 | 00.00 |