6.2 Keys
1.-Marital status keys:
“1” Single
“2” Married
“3” Widower
“4” Divorced/Separated
2.-Non-resident spouse keys:
“0” Non-resident spouse
“1“ No spouse or resident spouse
3.-Keys for the holder/spouse of the declaration:
Disability Keys -990:
“0” no disability or disability less than 33%
“1” disability ≥ 33% and < 65% without help from third parties or without reduced mobility
“2” disability ≥ 33% and < 65% if assistance from third parties or reduced mobility is accredited
“3” disability ≥ 65%
"4" Judicial incapacity by ruling of the civil jurisdiction.
Sex:
“0” Empty
“1” Man
“2” Woman
Deduction on housing in previous year:
“1” Yes
“0” No
Assignment to the Catholic Church:
“X” Yes
"0" No
Allocation to other social purposes:
“1” Yes
"0" No
Geographic mobility Income from previous year:
“1” No
“0” Yes
5.-Keys to the descendants:
Disability Keys-990:
“0” no disability or disability less than 33%
“1” disability ≥ 33% and < 65% without help from third parties or without reduced mobility
“2” disability ≥ 33% and < 65% if assistance from third parties or reduced mobility is accredited
“3” disability ≥ 65%
"4" Judicial incapacity by ruling of the civil jurisdiction.
Keys to linking descendants:
“0” Children or descendants of both spouses
“1” Children (or descendants) of the first declarant if they do not live with the other parent (or ascendant)
“2” Children (or descendants) of the spouse if they do not live with the other parent (or ascendant)
“3” Children (or descendants) of the first declarant if they also live with the other parent (or ascendant)
“4” Children (or descendants) of the spouse if they also live with the other parent (or ascendant)
”5” Unknown
Keys to other situations:
“0” There are no other situations
“1” Descendant other than children (grandchild, great-grandchild) or persons under guardianship or foster care or those who have custody or guardianship by court order
“2” Legally incapacitated adult son/daughter subject to extended parental authority
“3” Son/daughter of the declarant if the latter lives with the other parent without marriage between them
“4” Son/daughter of the declarant when situations 2 and 3 occur simultaneously
Family unit membership indicator:
“0” No
“1” Yes
“I” Indeterminate
Sex:
" " Empty
“1” Man
“2” Woman
Assignment to the Catholic Church:
“1” Yes
“0” No
Allocation to other social purposes:
“1” Yes
“0” No
Another parent NIF without NIF
“1” Yes
“0” No
6.-Keys to the ascendants:
Disability Keys-990:
“0” no disability or disability less than 33%
“1” disability ≥ 33% and < 65% without help from third parties or without reduced mobility
“2” disability ≥ 33% and < 65% if assistance from third parties or reduced mobility is accredited
“3” disability ≥ 65%
"4" Judicial incapacity by ruling of the civil jurisdiction.
Linking keys:
“1” Ascendant of the first declarant
“2” Spouse's ascendant
Coexistence:
Possible values “ “, “0”, 2 to 9
7.- Address
Type of address:
"20".- Tax domicile in Spanish territory
"21".- Tax domicile abroad
8.-Habitual residence in IRPF 2016:
Holdership:
“3” Housing of which the declarant is a tenant
“4” Another situation
Location of the property
“1” Cadastral reference in Spain, except the Basque Country and Navarre
“2” Cadastral reference in the Basque Country or Navarra
“3” Without cadastral reference
“4” Property located abroad
Type of taxation:
“I” Individual taxation
“C” Individual taxation
9.-Economic activity (AEC):
“S” If you perform AAEE
“N” Does not perform AAEE
10.-Key work performance A (DAMA):
“S” Has work income only with key A
“N” Other situations
11.-Compensatory pensions:
“S” Yes
'N' No
12.- Urban property that is your habitual residence:
“S” Yes
'N' No
13.-Presumed landlord:
“S” Yes
'N' No
14.- Disposition of housing by former spouse:
“S” Yes
'N' No
15.-Real estate capital income originating from model 184:
“S” Yes
'N' No
16.-Properties not declared in the previous year:
“N” Not declared in the previous year
“S” If declared in the previous year
17.-Information on large families originating from form 990:
Type of large family:
“G” General
“E” Special
18.-Keys to Work Performance:
"A”.-Employees in general.
"B01".-Perceptions consisting of pensions and passive assets of the Social Security and Passive Classes regime, with the exception of those that must be related under subkey 02 . This sub-key will also include any payments for work incapacity 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. If these benefits are paid directly by the employer (under the respective collaboration agreement with Social Security), they will be reflected in Key A.
"B02".-Perceptions consisting of pensions and passive assets and other benefits provided for in article 17.2.a of the tax law in which the amount of the withholdings has been determined in accordance with the special procedure provided for in article 89.A of the Tax Regulations.
"B03".- Perceptions consisting of pensions and passive assets and other benefits provided for in article 17.2.a of the tax law other than those that must be related under subkeys 01 and 02.
"C" .-Unemployment benefits or subsidies
"E01".- Perceptions corresponding to a Director or Administrator included in the general Social Security regime as a worker "assimilated" to self-employed workers, and the income received should not be reflected in subkey 02.
"E02".- Income corresponding to a Director or Administrator included in the general Social Security regime as a worker "assimilated" to self-employed workers, and the income comes from entities whose net amount of the turnover of the last tax period ended prior to the payment of the income is less than 100,000 euros.
“E03”.- Perceptions corresponding to a Director or Administrator are included in the special Social Security regime for self-employed workers, and the income comes from entities whose net amount of the turnover of the last tax period ended prior to the payment of the income is less than 100,000 euros.
“E04”.- Perceptions corresponding to directors and administrators other than those that must be related under subkeys 01, 02 and 03.
“F01”.- Perceptions corresponding to literary, scientific or artistic prizes not exempt from the tax referred to in article 12.1 letter g) of the Tax Regulations
“F02”.- Perceptions corresponding to courses, conferences, seminars and similar other than those that must be related under subkey 01.
Geographical mobility:
“ 0“ No
“1” Yes
Disability:
“0” is not an active worker with a disability
“1” active worker and disability < 65% without help from third parties
“2” disability < 65% and needs help from third parties
“3” disability ≥ 65%
Fogasa perceptions brand:
“S” Yes
'N' No
19.-Exempt Income Keys:
"L05".- Compensation for dismissal or termination of the employee that is exempt under the provisions of letter e) of article 7 of the Tax Law and article 1 of the Regulations.
“L10”.-Scholarships that are exempt under the provisions of letter j) of article 7 of the Tax Law and in art. 2 of the regulations
20.-Prizes and capital gains key:
"K1".- Perceptions corresponding to prizes for participation in games, raffles or random combinations without advertising purposes, framed within the definition of the concept of "game" contained in article 3.a) of Law 13/2011, on the Regulation of gaming, characterized by risking amounts of money or other assets (only in this way can losses be generated) in exchange for the possibility of obtaining a prize or profit.
These prizes will be recorded in their full amount, without prejudice to the recipient's right to reduce their amount by gambling losses obtained in the same tax period, under the terms established in article 35.5.d) of the Tax Law.
"K2".- Property gains of residents derived from forestry exploitation in public forests.
"K3".- Perceptions corresponding to prizes for participation in contests or random combinations for advertising purposes, in which no financial outlay is made for participation in them, and therefore, not included in the definition of the concept of "gambling" contained in article 3.a) of Law 13/2011, on the Regulation of gambling. This includes prizes derived from programmes developed in the media, as well as those derived from random combinations for advertising and promotional purposes as defined in art. 3.i) of Law 13/2011.
21.-Keys to Economic Activities:
"G01" - Perceptions corresponding to professional activities to which the withholding rate established in general terms in article 95.1 of the Tax Regulations is applicable
"G02".- Perceptions corresponding to professional activities to which the specific withholding rate established in the aforementioned article of the Tax Regulations is applicable for income paid to municipal collectors, insurance brokers who use the services of external assistants and commercial delegates of the public business entity "Loterías y Apuestas del Estado".
"G03" - Perceptions corresponding to professional activities to which the reduced withholding rate established in article 95.1 of the Tax Regulations is applicable for income paid to taxpayers who begin the exercise of professional activities, both in the tax period in which said beginning occurs and in the two following periods.
"H01" - Perceptions corresponding to agricultural, livestock and forestry activities and activities in objective estimation of article 95.6.2 of the Tax Regulations to which the withholding rate established with general character in article 95.4, 2 of the Tax Regulations is applicable.
"H02" .- Perceptions of agricultural, livestock and forestry activities and activities in objective estimation of article 95.6.2 of the Tax Regulations to which the specific withholding rate established in article 95.4, 1 of the Tax Regulations is applicable for the income that is compensation for livestock activities of pig fattening and poultry farming.
"H03" .- Perceptions of agricultural, livestock and forestry activities and activities in objective estimation of article 95.6.2 of the Tax Regulations satisfied that are compensation for the forestry activities referred to in article 95.5 of the Tax Regulations.
"H4" .- Perceptions of agricultural, livestock and forestry activities and activities in objective estimation of article 95.6.2 of the Tax Regulations satisfied that are consideration for the economic activities in objective estimation included in article 95.6.2 of the Tax Regulations.
"I01" - Perceptions paid by the reporting person or entity in the form of income from the transfer of the right to exploit the image rights.
"I02" - Perceptions paid by the reporting person or entity for any other of the concepts referred to in article 75.2, letter b) of the Tax Regulations.
"J" . Imputed income for assignment of image rights: consideration referred to in article 92.8 of the Tax Law.
22.-Pension Plan Keys:
"A" .- Personal contributions of participants to pension funds
"C" .- Deductible contributions from the promoter to pension plans
"E".- Social security mutual societies. Amounts paid by professionals or individual entrepreneurs that may entitle them to a reduction
"F".-Social welfare mutual societies. Amounts paid by employees that may entitle them to a reduction
"G".- Social security mutual societies. Amounts paid by the sponsor
"H" .- Premiums paid to Insured Pension Plans
“J”.- Premiums paid to corporate social security plans.
"K" .- Premiums paid by policyholders for private insurance that exclusively covers the risk of severe dependency or great dependency mentioned in article 51.5 of the Personal Income Tax Law.
'L'.- Premiums for collective dependency insurance
Pension plan subkeys
"C01".-Contributions from promoters of Pension Plans of the employment system that are tax deductible in their personal taxes and are taxed to the participants.
"J08" .- Contributions paid by policyholders of corporate social security plans referred to in article 51.4 of the Personal Income Tax Law.
"J09".- Contributions paid by policyholders to the corporate social security plans referred to in article 51.4 of the Personal Income Tax Law, which are fiscally attributed to the participants.
23.-Keys to bank account performance:
"1" .- Current accounts
"2" .- Savings accounts
"3" .- Term deposits
"4" .- Financial accounts
"5" .- Credit accounts
"6" .- Accounts supported by atypical financial contracts
24.-Keys to explicit returns on movable capital, taxable savings base:
"A01".- Bonuses for attendance at meetings
"A02".- Dividends and profit sharing in any type of entity
when nature does not proceed 07 or 08.
"A03".- Income or revenue from any type of assets, except the delivery of paid-up shares, which by statute or by decision of the corporate bodies, authorize participation in the profits, sales, operations, income or similar concepts of an entity for reasons other than remuneration of personal work.
"A04¨.- Income or revenue derived from the creation or transfer of rights or powers of use or enjoyment, whatever their name or nature, on securities or shares that represent participation in the entity's equity.
"A05".- Any other profit, originating from an entity due to the status of partner, shareholder or participant.
"A07" .- Dividends and profits distributed by collective investment institutions.
"A08" .- Dividends not subject to withholding or payment on account.
"B01" .- Interest on obligations, bonds, certificates of deposit or other private securities.
"B02".- Interest on obligations, bonds, certificates, public debt or other public securities.
"B03".- Non-bank loan interest.
"B04".- Income or earnings that enjoy a transitional profit regime in financial operations referred to in the eleventh transitional provision of the consolidated text of the Corporate Tax Law approved by Royal Legislative Decree 4/2004, of March 5.
"B05".- Income or profits paid by a financial institution as a result of the transmission, assignment or total or partial transfer of a credit owned by the latter.
"B06".- Other income from movable capital.
"C05".- Life annuities or temporary annuities that result from the imposition of capital, provided that they have not been acquired by inheritance, legacy or any other succession title and do not derive from capitalization operations and life or disability insurance contracts.
"GAS" - Deductible expenses
“C13” - Other capital gains or income not included in the previous digits of this code to be included in the taxable savings base.
25.- Keys to explicit capital gains, general tax base:
"C01".- Income or profits from intellectual property when the recipient is not the author.
"C02".- Income or revenue from industrial property that is not affected by economic activities carried out by the recipient.
"C03".- Income or revenue from the provision of technical assistance, unless such provision takes place within the scope of an economic activity.
"C04".- Income or revenue from the leasing or subleasing of movable property, businesses or mines that do not constitute economic activities.
"C06" - Income from the transfer of the right to exploit the image or the consent or authorization for its use, unless said transfer takes place within the scope of an economic activity.
"C07".- Income from the subleasing of urban real estate that does not constitute an economic activity.
"C12".- Other income from movable capital to be included in the general tax base.
"D01" - Interest on bonds, debentures, certificates of deposit or other private securities from related entities.
"D02".- Interest on obligations, bonds, certificates, public debt or other public securities from related entities.
"D03".- Interest on non-bank loans from related entities.
"D04".- Income or earnings that enjoy a transitional profit regime in financial operations referred to in the sixth transitional provision of Law 27/2014, of November 27.
"D05".- Income or profits paid by a financial institution as a result of the transmission, assignment or total or partial transfer of a credit owned by it from related entities.
"D06".- Other income from movable capital from related entities.
26.-Keys to implicit returns on movable capital:
Source key:
"A" .- Transmission
"B" .- Amortization or reimbursement
"C" .- Exchange or conversion
"D" - Transfer of financial assets carried out within 30 days immediately prior to coupon maturity.
"E" .- Temporary transfer operations of financial assets with repurchase agreement.
Linking key:
“V”.- Income from related entities
“ “.- They are not returns from related entities
27-Keys to Insurance Operations Performance:
"1" .- Income or yield of monetary type
"2" .- Income or performance in kind
28.-Keys to Sales of financial assets and other securities:
Market key:
“A”.- Official Spanish secondary securities market
“B”.- Official secondary market for foreign securities
“C”.- Other national markets
“D”.- Other foreign markets
“F”.- Operations intervened by public notaries
“O”.- Operations carried out off-market (OTC)
"Value" Key:
"A" .- Shares and interests in limited liability companies
"B" .- Financial assets with explicit returns excluded from the obligation to practice withholding, except for financial assets whose description is that of key J.
"C" .- Financial assets with implicit returns excluded from the obligation to practice withholding.
"D".- Main segregated
"É" .- Segregated Coupons
"F" .- Guarantee Rights
"G".- Rights of Enjoyment
"I" .- Others
"J".- Financial assets with explicit performance excluded from the obligation to practice withholding, issued by Territorial Public Entities with an amortization period equal to or less than two years and whose transaction amount (amortization value) coincides with the nominal value
"K".- Preferred shares or other debt instruments.
"M".- Shares and interests in Collective Investment Institutions
"Declared" Key:
"B".- Recipient of the returns in the case of preferred shares or others
Debt instruments
"C".- Third party on whose behalf the income is received in the case of
preferred shares and other debt instruments
“E”.- Central counterparty entity when it intervenes in the settlement process
"N".- Bare owner
"P".- Lender, in the case of securities lending.
"Q".- Borrower, in the case of securities lending.
"T".- Headline
"U".- Usufructuary.
29.-Keys to Leasing of premises:
"1" .- Income or yield of monetary type
"2" .- Income or performance in kind
30.-Keys to economic activities:
A01.-Rental of premises
A02.- Independent livestock farming
A03.-Business
A04.-Artistic and sporting
A05.-Professional
B01.-Agricultural
B02.-Livestock
B03.-Forestry
B04.-Mussel production
B05.-Fishing
31.- Self-employed contributions:
0138.- General Regime for Household Employees
0140.- General regime (Conv. Esp)
0161.- General Agrarian Regime
0521.- Reg. Esp. Self-employed workers
0540.- Reg. Esp. Self-employed (Conv Esp)
0825.- Reg. Esp. From the Sea (Self-employed)
0840.- Reg. Esp. From the Sea (Conv. (Esp.)
0940.- Reg. Esp. Coal Mining (Conv. (Esp.)
1211.- Reg. Esp. Household Employees (Permanent)
32.-Social security regime for domestic workers:
0138.- General Regime for Household Employees
1211.- Reg. Esp. Household Employees (Permanent)
33.-Keys to subsidies and compensation paid to farmers, ranchers or foresters:
"1" .- Current subsidies
"2" .- Capital subsidies
"3" .- Compensation or aid for damages suffered in assets belonging to the working capital of agricultural or livestock activity.
"4" .- Compensation or aid for damages suffered by assets belonging to the fixed assets of agricultural or livestock activity.
"5" .- Compensation or aid for cessation or abandonment, total or partial, of the activity.
"6".- Other subsidies, compensation or aid.
34.-Grant Keys collected in the national grants database:
“PA”.- Payment of concessions to beneficiaries.
“DE”.- Voluntary returns
“RE”.- Resolution of the appropriate refund procedure
35.-Subkeys for capital gains from entities under the income attribution regime:
“01” Article 25 sections 1, 2 and 3 of LIRPF
“02” Article 25 section 4 of LIRPF
36.-Keys to real estate capital returns from entities under an income attribution regime:
Nature
“1” - Urban
“2” - Rustic
Current balance:
“1”- Property with cadastral reference located anywhere in Spanish territory except the Basque Country and Navarre.
“2”- Property located in the Autonomous Community of the Basque Country
“3”- Property located in the Autonomous Community of Navarra
“4”- Property in any of the previous situations but without cadastral reference
“5”- Property located abroad
Declared key:
“N”- Bare owner
“T”- Headline
“U”- Usufructuary
“O”- Another real right
- Keys to capital gains and losses of entities under the income attribution regime:
“F”.- Capital gains and losses not derived from transfers of assets
“G”.- Capital gains and losses derived from transfers of assets.
Subkeys:
“01” Earnings
“02” Losses
- Subkeys for withholdings and payments on account of entities under the income attribution regime:
01.-For income from movable capital
02.-For leasing of urban properties
03.-For income from economic activities
04.-For capital gains
05.-For other concepts
39. Subkeys for deductions for entities under the income attribution regime:
'01'.- For the protection of Spanish and World Heritage
'02'.- For donations, gifts and contributions
'03'.- For income obtained in Ceuta and Melilla
'04'.- Deductions in economic activities
'05'.- Deduction for international double taxation
'06'.- For investment in new or recently created companies
40.- Keys to Sales of investment funds with retention:
Reduced capital gain:
“A” Capital gains applying the provisions of DT 9 of Law 35/2006
“B” Capital gain without application of the provisions of DT 9 of Law 35/2006.
" " In any other case
Type of result:
“O” There is communication to the entity obliged to practice withholding
“R” The above circumstances do not apply
41.- Keys to Sales of investment funds without retention:
“C”.-Exchange-traded funds
Reduced capital gain:
“A” Capital gains applying the provisions of DT 9 of Law 35/2006
“B” Capital gain without application of the provisions of DT 9 of Law 35/2006.
" " In any other case
42.-Donation Keys:
Types of donations:
" " .- Income or yield of monetary type
"X" .- Income or performance in kind
Keys:
“ “.- Donations to foundations and associations of public benefit that are not beneficiaries of patronage.
"A" .- Donations not included in priority patronage activities or programs
"B" .- Donations included in priority patronage activities or programs
"F". Membership fees and contributions provided for in Article 2.Two.a) of Organic Law 8/2007, of July 4, on the financing of political parties.
“G”. Other donations and contributions received.
Recurrence of donations:
“1”.- If in the two immediately preceding tax periods the taxpayer has made donations, gifts or contributions with the right to deduction in favor of said entity for an amount equal to or greater than, in each of them, that of the previous year.
"2".-If in the two immediately preceding tax periods the taxpayer has not made any donations, gifts or contributions with the right to deduction in favor of said entity for an amount equal to or greater than that of the previous year, in each of them.
43.- Regional deductions:
“0794”.- For donations for ecological purposes, research and development
“0893”.- Investment in environmental facilities and adaptation of housing for the disabled
“0918”.- For donations to entities that promote the Catalan language
“0919” - For donations to entities that promote scientific research
“0924”.- For donations to certain entities for the benefit of the environment
44.-Keys for split payments:
"I" .- Income
"N" .- Negative
"C".- Compensation
"D" .- Refund request
"F" .- Formalization
"A" .- Postponement
"M".- Impossibility of Payment
"S" .- Request for compensation
"E".- Prop. Excessive Income Refund
"G" .- CCT Income
"V".- Request for refund of CCT
45.- Cadastral information on real estate.
Class of good:
"UR".- Urban
"RU".- Paperback
Keys:
"A".- Warehouse
"V".- Residential
"I".- Industrial
"O".- Offices
"C".- Commercial
"K" .- Others
"T".- Others
"G".- Others
"And others
"E".- Others
"R".- Others
"M".- Solar
"P".- Unique building
"B".- Agricultural warehouse
"J".- Agrarian industrialist
"Z".- Agrarian
" ".- " " (In any other case)
Warehouse classification (key A):
"1".- Residential garage
"2".- Industrial
"3".- Residential storage room
Revised cadastral value mark:
"S".- Yes
"N".- No
Code of Law:
"PR".- Owner
"US".- Usufructuary
"CA".- Administrative concession
"DS".- Right of surface
"NP".- Bare ownership
"DF".- Enjoyer
Brand Use:
"H".- Habitual residence
"A".- Leased
"C".- Habitual and Leased
"D".- Habitual residence available to the former spouse
"O".- (blank)
Current balance:
"1".- Property in common territory
"2".- Property in the foral territory
46.- Property transfers
"PR".- Owner
"US".- Usufructuary
"CA".- Administrative concession
"DS".- Right of surface
"NP".- Bare ownership
"DF".- Enjoyer
47.- Deduction for dependent disabled descendants.
Type of application:
'I' – Individual.
'C'– Collective.
' ' – If this information is not available.
Mark of unemployed or pensioner:
'S' – Yes,
'N'– No.
48.- Deduction for dependent disabled ascendant.
Type of application:
'I' – Individual.
'C'– Collective.
' ' – If this information is not available.
Mark of unemployed or pensioner:
'S' – Yes,
'N'– No.
49.- Deduction for large families.
Type of application:
'I' – Individual.
'C'– Collective.
' ' – If this information is not available.
Mark of unemployed or pensioner:
'S' – Yes,
'N'– No.
Large family brand:
'G' – General Category,
'E' – Special Category.
50.- Deduction for ascendants, legally separated or without a marital bond, with two children without the right to receive annual alimony:
Mark of unemployed or pensioner:
'S' – Yes,
'N'– No.
51.- Keys on employment income, certain economic activities, capital gains and allocations of income and prizes with an accrual period prior to 2017.
“A “.- Employees
“B02”.- Benefit
“B”.- Pensioner
“C” – Unemployed
“D “.- Desemp. PU
“E”.- Counselor
“F”.- Courses, conferences
“G”.- Professional activities
“H”.- Agricultural and business activities in EO
“I”.- Economic activities
“J “.- Image rights
“K01”.- Awards without advertising purposes
“K02”.- Forest exploitation
“K03”.- Prizes for advertising purposes
“M”.- Copa America
“L05”.- Compensation
“L10”.- Scholarships
52.- Keys to sales of subscription rights with retention.
Reduced capital gain:
“A” Capital gains applying the provisions of DT 9 of Law 35/2006
“B” Capital gain without application of the provisions of DT 9 of Law 35/2006.
" " In any other case
53.- Information on active workers with disabilities obtained from model 190 2016, key A.
“1” disability ³ 33% and < 65% without help from third parties or without reduced mobility
“2” disability ≥ 33% and < 65% if assistance from third parties or reduced mobility is accredited
“3” disability ≥ 65%
54.- Keys to sales of subscription rights without retention.
Market key:
“A”.- Official Spanish secondary securities market
“B”.- Official secondary market for foreign securities
“C”.- Other national markets
“D”.- Other foreign markets
“F”.- Operations intervened by public notaries
“O”.- Operations carried out off-market (OTC)
"Declared" Key:
"B".- Recipient of the returns in the case of preferred shares or others
Debt instruments
"C".- Third party on whose behalf the income is received in the case of
preferred shares and other debt instruments
“E”.- Central counterparty entity when it intervenes in the settlement process
"N".- Bare owner
"P".- Lender, in the case of securities lending.
"Q".- Borrower, in the case of securities lending.
"T".- Headline
"U".- Usufructuary.
55.- Contributions to protected assets of persons with disabilities.
Type of contribution:
“ ” Money
“X” Species
56.-Work income, Key C unemployed.
“S”.- Has work income only with key C
“N”.- Rest of situations
57.- Banco Santander loyalty bonuses.
Key “value”:
“B”.-Financial assets with explicit income excluded from the withholding obligation