Box finder
Type a form-100 box number (e.g. 505) or a keyword (e.g. “minimum”, “savings”) and we'll take you to the guide section that explains it.
Showing 50 of 195 boxes — type a number or keyword to find yours
- 0003Cash incomeWhat counts as salary for the tax authorities and what you can deduct
- 0004Benefits in kindWhat counts as salary for the tax authorities and what you can deduct
- 0005Benefits in kindWhat counts as salary for the tax authorities and what you can deduct
- 0006Payment on account not passed onYour company's shares: what you pay and what you can save
- 0008Employer contributionsWhat counts as salary for the tax authorities and what you can deduct
- 0010Protected estateWhat counts as salary for the tax authorities and what you can deduct
- 0011Reduction for irregular income(-) Reduction for irregular income (art. 18.2)What counts as salary for the tax authorities and what you can deduct
- 0013Social Security contributions and similarWhat counts as salary for the tax authorities and what you can deduct
- 0014Union, professional association fees, legal defenceWhat counts as salary for the tax authorities and what you can deduct
- 0015Professional association fees (mandatory membership)(-) Professional association fees (mandatory membership)What counts as salary for the tax authorities and what you can deduct
- 0016Union, professional association fees, legal defenceWhat counts as salary for the tax authorities and what you can deduct
- 0017Previous net earned income(=) Previous net earned incomeWhat counts as salary for the tax authorities and what you can deduct
- 0019Other expensesOther expenses (fixed €2,000 + increases)What counts as salary for the tax authorities and what you can deduct
- 0020Increase for geographic mobility (+ €2,000)(-) Increase for geographic mobility (+ €2,000)What counts as salary for the tax authorities and what you can deduct
- 0021Increase for active workers who are persons with a disabilityOther expenses (fixed €2,000 + increases)What counts as salary for the tax authorities and what you can deduct
- 0022Net earned incomeWhat counts as salary for the tax authorities and what you can deduct
- 0023Reduction for earned incomeWhat counts as salary for the tax authorities and what you can deduct
- 0025Reduced net earned incomeWhat counts as salary for the tax authorities and what you can deduct
- 0049Option to allocate royalties on an accrual basisHow dividends, interest and life insurance are taxed
- 0057"37th America's Cup" special regime reduction(-) "37th America's Cup" special regime reductionWhat counts as salary for the tax authorities and what you can deduct
- 0058Reduction for income from artistic activities earned exceptionallyReduction for income from artistic activities earned exceptionally (60th AP)Other deductions
- 0062Owner, ownership % and usufructHow to declare rental income from your property
- 0064Owner, ownership % and usufructHow to declare rental income from your property
- 0065Location, cadastral reference and addressHow to declare rental income from your property
- 0069Location, cadastral reference and addressHow to declare rental income from your property
- 0070Main residence in 2025Use: main home, ex-spouse, activity, at disposal or rentalHow to declare rental income from your property
- 0075LeasingUse: main home, ex-spouse, activity, at disposal or rentalHow to declare rental income from your property
- 0085Days and share availableSpecial regimes — income imputation and attribution
- 0088Days and share availableSpecial regimes — income imputation and attribution
- 0089Imputed incomeSpecial regimes — income imputation and attribution
- 0102Kinship, descendants and ascendants detailsPersonal and family tax-free threshold
- 103Self-assessment amending a previous oneBox 103: file a rectifying self-assessment.2025 Income Tax Return Campaign
- 104Reference number of the previous self-assessmentSince 2024, to change the option already exercised in a previous self-assessment, box 124 must be checked and the reference number entered in box 104.Personal Income Tax fundamentals
- 0104Interest and repairs pending from 2021-2024How to declare rental income from your property
- 0107Interest and repairs for tax year 2025How to declare rental income from your property
- 0108Excess carried forward to the next 4 yearsHow to declare rental income from your property
- 117Failure to meet the reinvestment requirement for the main residenceNon-compliance with main home reinvestment (art. 41.5 Reg.)Net tax liability, differential quota and result of the return
- 118Loss of the reinvestment exemption on transfer of the main residenceLoss of exemption for reinvestment upon transfer of main homeNet tax liability, differential quota and result of the return
- 119Loss of the exemption for benefits in kind (shares)Non-compliance with the 3-year holding period for shares delivered to employees (art. 43.2 Reg.)Net tax liability, differential quota and result of the return
- 120Loss of the exemption for severance payLoss of exemption on severance compensation (art. 73.1 Reg.)Net tax liability, differential quota and result of the return
- 121Repurchase of assets with a computed capital lossAcquisition of homogeneous securities preventing loss computation (art. 73.2 Reg.)Net tax liability, differential quota and result of the return
- 124Change of the taxation option (individual/joint)Since 2024, to change the option already exercised in a previous self-assessment, box 124 must be checked and the reference number entered in box 104.Personal Income Tax fundamentals
- 125Request for the return to be treated as not filedBox 125: request that the return be treated as not filed (when there was no obligation to file).2025 Income Tax Return Campaign
- 0154Kinship, descendants and ascendants detailsPersonal and family tax-free threshold
- 0169Election of the cash-basis criterionElection of the cash-basis criterion (receipts and payments)Income from economic activities — general concepts
- 0178Other incomeOther income (regularised grants)Income from economic activities — general concepts
- 0237Reduction for income from artistic activities earned exceptionallyReduction for income from artistic activities earned exceptionally (60th AP)Other deductions
- 0238Repayment of grantsIncome from economic activities — general concepts
- 0239Repayment of grantsIncome from economic activities — general concepts
- 0248Dependent spouse with disabilityMost common deductions in Personal Income Tax