7,1,8. Completion

The following information must be provided through a data capture window:

In the case of income derived from the transfer of the exploitation of copyright that accrues over several years, the taxpayer may choose to impute the advance payment to the account thereof as the rights accrue; If you choose this imputation criterion you will enter an X in the box provided for this purpose.

1. Monetary remuneration

   The full amount of the monetary remuneration received will be recorded, that is, before any discount is made on it, as well as the withholdings made.

2. Compensation in kind

   In box "Valuation" the value of the remuneration in kind will be recorded, not including the "payment on account" made by the company, which will be recorded separately in its own box.

   Income on account / Income on account passed on to the worker

   In general, the "Full Income" will be the sum of the "Valuation" and the "Income on account", unless the amount of the latter has been passed on to the recipient.

   In this case, the amount of the charged-on-account payment will be entered in this box so that the program does not accumulate it in the valuation to determine the total income.

   Example: Compensation in kind: 4,000 euros. The company deducted 920 euros from the worker (income on account passed on)

   Completion: Assessment: 4,000 euros. Deposit into account: 920 euros. Income on account passed on: 920 euros

   Example: The company did not deduct the 920 euros from the worker.

   Completion: Assessment: 4000 euros. Deposit into account: 920 euros. Income to account passed on: 0 euros

3. Pension Plans

   The following shall be recorded:

   • The amount of contributions or amounts paid by the employer to Pension Plans, corporate social security plans or Social Security Mutual Funds that have been attributed to the taxpayer.

     In the section corresponding to the tax base reduction regime, the corresponding numerical code from those listed below will be indicated:

     1. General regime.

     2. Special regime for people with disabilities

     3. Special system of mutual funds for professional and high-level athletes.

     4. Reduction regime for spouse's contributions

     The contributions or amounts paid by the worker himself to these pension plans, company social welfare plans or Social Welfare Mutual Funds, will be recorded in the section "Reductions in the tax base: contributions and contributions to social security systems".

     Premiums paid by the employer to insurance companies as a result of collective insurance contracts to meet pension obligations with its staff, under the terms set forth in the first Additional Provision of Royal Legislative Decree 1/2002, of November, approving the revised text of the Law on the Regulation of Pension Plans and Funds, and which have been charged to the taxpayer, will be entered in these boxes but in the "Remunerations in kind" section above.

   • The amount of premiums paid by the company to collective dependency insurance in favor of the worker when they have been attributed to the company.

4. Contributions to the protected assets of persons with disabilities (art.17.2 k) Tax Law)

   Contributions made to the protected assets of persons with disabilities are work income for the owner of the assets with the following limits:

   • When the contributors are joint taxpayers of the IRPF, they will be considered as income from work up to the amount of 10,000 euros per year for each contributor and 24,250 euros per year in total.

   • Likewise, and regardless of the limits indicated in the previous point, when the contributors are subject to Corporate Tax, they will be considered as work income provided that they have been a deductible expense in Corporate Tax with a limit of 10,000 euros per year.

   These returns will be exempt up to a maximum annual joint amount of three times the public indicator of multiple-effect income (the IPREM for the year 2021 is 7,908.60 euros).

   The owner of the protected assets will record in this box the amount that exceeds three times the IPREM.

5. Deductible expenses

   The amount of expenses deductible from work income must be entered in these boxes, recording them separately according to the concepts that appear in each window. 

   The 2,000 euro expenditure is applied directly by the program.

6. Reductions in irregular returns (art. 18, sections 2 and 3, DT 11, 12 and 25 of the Tax Law)

   When income to which any of the reductions provided for in article 18, sections 2 and 3 and DT 11 and 12 and 25 of the Tax Law is applicable has been included in the total income, its amount will be indicated in this box.

   The amount of the reduction, if applicable, must appear on the withholding certificate provided by the company.