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In order to ensure that the tax information for 2018 is correct, and for taxpayers to obtain useful tax data as a result, the following instructions need to be taken into account when filling in form 190:
A new sub-key, L.27, has been created, corresponding with maternity or paternity benefits/provisions that are exempt from Personal Income Tax.
Esta nueva subclave es resultado:
Therefore, this new sub-key L.27 will only include exempt maternity or paternity benefits/provisions that are paid throughout the 2018 fiscal year (even if they have been subject to a withholding) by the following payers:
Also, bear in mind that this sub-key L.27 only needs to reflect the maternity or paternity benefits under the aforementioned terms. El resto de prestaciones exentas incluidas en la letra h) del artículo 7 de la Ley del IRPF deberán consignarse en la subclave L.08.
Filling in the form for exempt maternity or paternity benefits/provisions:
Given their consideration, for a part of 2018, as provisions that are subject to and not exempt from Personal Income Tax (up to the date of publication of the Supreme Court ruling 1462/2018, and the modification to article 7.h of Act 35/2006 of Personal Income Tax), said provisions may have been subject to a Personal Income Tax withholding on account. For this reason, and as an exceptional measure, for 2018, sub-key L.27 will allow you to enter any withholdings made in the 'Withholdings made' field.
También podrán consignarse en el campo correspondiente a los “Gastos Deducibles”, las cotizaciones sociales, en la parte que hayan sido satisfechas por el trabajador, asociadas a la citada prestación por maternidad.