Spanish Tax Glossary

The Terms below are based on the Impuesto sobre la Renta de las Personas Físicas forms Modelo 100 & Modelo D-100.

Retribuciones dinerarias

Gross Salary -  Report the total amount of the annual Gross Salary in  Income > Wages > Income Outside of the U.S. section of our Tax Questionnaire. 

Contribuciones empresariales a planes de pensiones

Contributions paid by or on behalf of the individual to the pension scheme may not be excluded in computing U.S. taxable income. Employer contributions are added to gross annual wages for calculation of taxable earned income. Please report the aforementioned contributions in the Tax Questionnaire under the  Income > Wages > Income Outside of the U.S. section of our Tax Questionnaire. 

Por alquiler de la vivienda habitual

Rent of primary residence - If you rent, you likely qualify for the exclusion of housing costs. Please report your housing arrangements in the Tax Questionnaire under the  Personal Details > Where I Live > Housing Arrangements tab of our Tax Questionnaire.

Por obras de mejora en vivienda

Home improvements - If you own rental property, please include the total amount for ALL improvements made since the purchase of the home in the Tax Questionnaire under the  Income > Passive Income > Rental Income tab.

Empresarios individuales

A sole proprietorship - business run by a single person that has no legal personality. Report details of the sole proprietorship on Income > Self-Employment tab of our Tax Questionnaire.

Sistemas de previsión social

Contributions to Spain Social Security system withheld from your paycheck or made on self-employment income are not deductible from the U.S. taxable income and do not qualify for the foreign earned income credit. If you contributed to Spain's Social Security System, please refer to  Taxes & Deductions > Taxes Paid section.

Intereses de cuentas, depósitos y activos financieros en general

Interest income. The simplest kind of interest is if you have a bank account - the bank will pay you some percent for the privilege of holding your money. Report Interest Income in the Tax Questionnaire under the Income > Passive Income > Interest tab. 

Dividendos y demás rendimientos

Dividend paid. Report your Dividend Income in the Tax Questionnaire under the  Income > Passive Income > Dividends tab. 

Renta inmobiliaria imputada

Report your rental income in the Tax Questionnaire under the  Taxes & Deductions > Deductions tab.

Ganancias y pérdidas patrimoniales

Capital Gains and losses can be reported under the  Income > Home Sale tab of our Tax Questionnaire, question Foreign tax paid on capital gains from property sale.

Retenciones y demás pagos a cuenta: Por rendimientos del trabajo

Income Tax on Gross Wages - Amount of foreign income tax paid or withheld. Can be utilized as a foreign tax credit to offset U.S. tax liability. Report tax imposed on Taxes & Deductions > Taxes Paid section.

Retenciones y demás pagos a cuenta: Por rendimientos de actividades económicas

Personal Income Tax on Self-Employment Income - Amount of foreign income tax paid. Can be utilized as a foreign tax credit to offset U.S. tax liability. Report tax imposed on Income > Self-Employment tab of our Tax Questionnaire.

Devoluciones solicitadas por la Agencia Tributaria

Tax Refund for tax overpaid. Report your tax refund in the Tax Questionnaire under the Income > Wages > Income Outside of the U.S. tab.

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