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Form 100. Personal Income Tax Return Declaration 2017

5.1. Personal information

The data requested below are necessary to determine whether or not a family unit exists FAMILY UNIT (ART. 82 LAW), and to calculate the amount of the personal minimum.

Marital status (as of 31-12-2017)

Indicate the marital status as of December 31, 2017 of the taxpayer listed as "1 declarant", according to one of the following situations:

  1. Single
  2. Married
  3. Widowed
  4. Divorced or legally separated

In the event of death in 2017, the taxpayer's marital status on the date of death must be indicated.

The determination of the members of the family unit will be made solely based on the situation existing as of December 31. Therefore, in the event of death on a day other than December 31, the tax period ends and the tax is accrued on the date of death, without the option of joint taxation with the rest of the members of the family unit.

Attention: Once this information has been confirmed, when you exit the wizard for completing personal information, it cannot be modified later.

Do you have minor children or incapacitated children subject to extended or rehabilitated parental authority who form a family unit with you?

It will be indicated whether the taxpayer has, on the date the tax is due, any children who are part of his or her family unit; that is to say: children under 18 years of age (unless they live independently of their parents with their consent), or legally incapacitated adult children subject to extended or rehabilitated parental authority.

If minor children (or incapacitated persons subject to extended or rehabilitated parental authority) receive income, you must also select the number of children receiving income. The program only admits a maximum of four children receiving income.

Attention: Once this information has been confirmed upon exiting the wizard for completing personal data, it cannot be modified later.

Non-resident spouse who is not a taxpayer

This box will be marked with an "X" if the taxpayer's spouse is not a resident in Spanish territory and, in addition, does not have the status of IRPF taxpayer.

It should be noted that if the spouse or any other member of the family unit is not resident in Spanish territory, the option for the joint tax regime is not available.

Death of the declarant (before December 31)

If the declarant died during 2017, indicate the date of death. For this box to be enabled, you must have marked an "X" in the box that appears in the initial data capture window.

Indicate the day, month and year of birth of the declarant and, if applicable, of the spouse.

NIF

The tax identification number (NIF) of the declarant and, where applicable, of the spouse must be entered.

Declarant or spouse with a disability

If the declarant or spouse has a disability, he or she must indicate the degree of disability.

Taxpayers whose disability has been declared judicially must indicate a disability level of at least 65%, even if they do not reach that level.

If during the tax period the disability situation has arisen or its degree or circumstances have changed, the key corresponding to the disability existing on the date of accrual of the tax (normally December 31) will be selected.

You must select the key that corresponds to the following:

  1. Disability of a degree equal to or greater than 33% and less than 65%
  2. Disability of a degree equal to or greater than 33% and less than 65%, if it is proven that the person needs help from third parties or has reduced mobility
  3. Disability equal to or greater than 65%
  4. Judicial incapacity by ruling of the civil jurisdiction.