B. Specific assumptions of personal income tax

Remember: Amendments to tax returns for tax periods prior to 2024 will be made in accordance with the previous system provided for in Article 67 bis, as amended by Royal Decree 1074/2017 of 29 December. Therefore, in the cases analyzed below, the references made to the corrective self-assessment must be understood as being made to the supplementary self-assessments to the extent that they affect self-assessments for fiscal years prior to 2024 and, consequently, the income manual corresponding to the affected tax period must be consulted.

When the result of the corrective self-assessment is an amount to be paid that is higher or a refund that is lower than the initial self-assessment, the taxpayer must indicate the specific reason for the correction, indicating the corresponding one from among the following assumptions:

1. 1. Perception of delays in work performance
2. 2. Refund of amounts derived from loan interest rate limitation clauses (floor clauses) that would have been considered a deductible expense in previous years
3. 3. Changes of residence between Autonomous Communities whose main objective is to achieve lower effective taxation
4. 4. Disposition of rights consolidated by mutualists, participants or insured
5. 5. Disposition of assets or rights contributed to the protected assets of people with disabilities
6. 6. Total or partial loss of the right to exemption for reinvestment in habitual residence and in new or recently created entities
7. 7. Loss of the right to exemption for reinvestment in annuities
8. 8. Loss of exemption from certain remuneration in kind
9. 9. Loss of exemption from compensation received for dismissal or dismissal
10. 10. Repurchase of assets that have caused losses computed in the declaration