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Form 100. Personal Income Tax Return 2024

Supplementary declarations including late payment interest

  • Total or partial loss of the right to exemption for reinvestment in habitual residence (art. 41 Rgl.)

    When the right to the exemption for reinvestment of capital gains derived from the transfer of the habitual residence has been lost, totally or partially, as a result of said reinvestment not having been finally carried out within the established period, or due to the non-compliance with any other of the conditions that determine the right to the aforementioned tax benefit.

    In such a case, the taxpayer will attribute the non-exempt portion of the profit to the year in which it was obtained, filing a corrective self-assessment. This self-assessment may generate late payment interest which will be settled by the Administration.

    The self-assessment must be filed within the period between the date on which the non-compliance occurs and the end of the regulatory declaration period corresponding to the tax period in which said non-compliance occurs.

  • Total or partial loss of the right to exemption for reinvestment in newly or recently created entities

    When the right to the exemption for reinvestment derived from the transfer of shares or interests in newly or recently created entities has been lost, in whole or in part, due to the reinvestment not having been finally carried out within the established period, or due to the non-compliance with any other of the conditions that determine the right to the aforementioned tax benefit.

    The taxpayer will attribute the non-exempt portion of the profit to the year in which it was obtained, filing a corrective self-assessment. This self-assessment may generate late payment interest which will be settled by the Administration.

    The self-assessment must be filed within the period between the date on which the non-compliance occurs and the end of the regulatory declaration period corresponding to the tax period in which said non-compliance occurs.

  • Changes of residence between Autonomous Communities whose main objective is to achieve lower effective taxation

    In cases where the change of residence to another Autonomous Community is intended to achieve lower effective taxation and, pursuant to Article 72.3 of the Personal Income Tax Law, it is deemed that such a change has not occurred for tax purposes, the taxpayer must file a corrective self-assessment. This self-assessment may generate late payment interest which will be settled by the Administration.

    The deadline for filing this self-assessment will end on the same day as the deadline for filing the Personal Income Tax return for the year in which the circumstances determining the absence of a change of residence for tax purposes occur.

  • Loss of exemption from certain benefits in kind (art. 43 Rgl.)

    When the active employees of companies have lost the right not to consider as remuneration in kind the receipt of shares or interests in the company for which they work, or in another company in the group, under the terms and conditions established in article 43 of the Personal Income Tax Regulations, as a result of failure to comply with the period for maintaining said shares or interests provided for in the aforementioned article.

    Failure to comply with this deadline will result in the obligation to submit a corrective self-assessment. This self-assessment may generate late payment interest which will be settled by the Administration.

    This self-assessment must be submitted within the period between the date on which the requirement is not met and the end of the regulatory declaration period corresponding to the tax period in which said non-compliance occurs.

  • Provision of consolidated rights of social security systems (art.58.8 Law)

    In cases of total or partial disposition of vested rights, as well as economic rights derived from the various social security systems provided for in Article 58 of the Law, in situations other than those provided for the disposition of vested rights of Pension Plans, the taxpayer must replace the reductions in the tax base unduly made by filing a corrective self-assessment. This self-assessment may generate late payment interest which will be settled by the Administration.

    The self-assessment must be submitted within the period between the date of the advance withdrawal and the end of the regulatory declaration period corresponding to the tax period in which the advance withdrawal is made.

  • Loss of exemption due to dismissal or termination ( arts. 1 and 73 Rgl.)

    When the employee loses exemption from severance pay due to dismissal or termination of employment in the event that, within three years following dismissal or termination, the employee returns to provide services to the same company or another company linked to it, a corrective self-assessment must be submitted. This self-assessment may generate late payment interest which will be settled by the Administration.

    The self-assessment must be submitted within the period between the date on which the service is resumed and the end of the statutory declaration period corresponding to the tax period in which the circumstance occurs.

  • Repurchase of assets that have caused losses computed in declaration (art. 33.5, letters e) and g) Law; art. 73.2 Rgl.)

    When the taxpayer acquires assets or homogeneous securities or participations after the end of the regulatory period for filing a tax return for the tax period in which the capital loss resulting from the transfer was computed, they must file a corrective self-assessment. This self-assessment may generate late payment interest which will be settled by the Administration.

    The self-assessment must be submitted within the period between the date of the acquisition and the end of the regulatory declaration period corresponding to the tax period in which the acquisition is made.

  • Loss of the right to exemption for reinvestment in annuities

    Failure to comply with any of the conditions established for the application of the exemption for reinvestment in life annuities, or the advance, in whole or in part, of the economic rights derived from the life annuity established, will determine the subjection to taxation of the corresponding capital gain.

    The taxpayer will attribute the non-exempt capital gain to the year in which it was obtained by filing a corrective return. This self-assessment may generate late payment interest which will be settled by the Administration.

    This self-assessment must be submitted within the period between the date on which the non-compliance occurs and the end of the regulatory declaration period corresponding to the tax period in which said non-compliance occurs.

  • Disposition of assets or rights contributed to the protected assets of people with disabilities

    The disposition of any asset or right contributed to the protected assets of persons with disabilities carried out in the tax period in which the contribution was made or in the following four tax periods has the following tax consequences:

    • The contributor who pays personal income tax must make up for any unduly applied reductions in the tax base by submitting the corresponding corrective self-assessment. This self-assessment may generate late payment interest which will be settled by the Administration.

      The self-assessment must be submitted within the period between the date on which the disposition is made and the end of the regulatory declaration period corresponding to the tax period in which said disposition is made.

    • The owner of the protected assets who received the contribution must include in the tax base the part of the contribution received that he or she would have stopped including in the tax period in which he or she received the contribution as a result of the application of the exemption included in letter w) of article 7 of the Personal Income Tax Law.

      The self-assessment must be submitted within the period between the date on which the disposition is made and the end of the regulatory declaration period corresponding to the tax period in which said disposition is made.

    • The contributor, who is subject to corporate tax, will regularize his situation depending on whether the owner of the protected assets is an employee of the company or whether this status is held by one of his relatives, his spouse or the person in charge of him.

      In the first case, the regularization, in the terms previously mentioned, must be carried out by the owner of the protected assets and, in the second case, said regularization must be carried out by the relative, spouse or person who is in charge of it and who is an employee of the company.