Self-Renting Instructions

Notice: Autodeclaro is not a consultancy, nor are we tax experts. We simply automate the profit and loss calculation based on the statements you provide from your broker.

We are not responsible for your use of the information described here. It is your responsibility to check the information or instructions given here with a tax advisor.

You are ultimately and solely responsible for your declaration. 

Once we have received our Profit and Loss report that Auto-Renta has generated, the next step is to transfer the amounts to our tax return.

If you don't have it yet, you can generate it at:

The instructions are available for the Agencia Tributaria AEAT, but will be available for the rest of the tax authorities of the Basque Country and Navarre.

Tax Agency AEAT

To access the Renta de la AEAT, go to: https://sede.agenciatributaria.gob.es/Sede/Renta.html

In the Profit and Loss report created by autodeclaro, we have several types of values:

 

In the report we have broken down the gains and losses by security and then grouped by type of security, so that finally in the Renta you have to indicate the values that are underlined from:

  • TOTAL 2020-STK - Section "Stocks (Shares)
  • TOTAL 2020-OPT - "Options" section

Take into account the columns of:

  • Profit
  • Loss that can be imputed
  • Loss that cannot be imputed (2-month rule)

The column "Unblocked loss from other years". is informative, it is already included in the column "Loss if it can be imputed"..

Stocks (Shares)AEAT

Go to page 16/53

F2. Capital gains and losses arising from the transfer of assets (to be included in the savings tax base) (continued)subsection Capital gains and losses arising from transfers of traded shares

In this section, we have the box 0328, Overall amount of the transfers in 2023.

Click on the pencil icon and you will see the following window:

Click on the pencil icon and you will see the following window

 

Four fields are important here:

  • Issuing Entity
  • Transmission value
  • Acquisition value
  • Non-allocation of losses on repurchase of homogeneous securities

 

Based on the report, we can fill it in as follows:

  • Issuing Entity: "Name of broker/s
  • Transmission value: 305.46
  • Acquisition value: 121.69 (without negative sign)
  • Non-allocation of losses on the repurchase of homogeneous securities: Do not tick this box when declaring the imputable gain or loss.

 

Finally, we will see the result of the capital gain when we close the pop-up window. This information is reflected in the draft as follows:

 

Do you have a loss that cannot be imputed under the 2-month rule?

In this case, if we have a loss that cannot be allocated from -200 €would be done in the following way

  • Issuing Entity: "BUY BACK SECURITIES".
  • Transmission value: 1 (does not allow to leave value 0)
  • Acquisition value: 201 (without negative sign and add 1 that we have added in transmission value.
  • Non-allocation of losses on the repurchase of homogeneous securities: Tick this box in order not to allocate losses on the repurchase of homogeneous securities.
Transfer of negotiable shares

 

Options (Futures), CFDs and Cash (Forex) - AEAT

Cash forex sales are taxed in the same way as financial derivatives such as Options, Futures and CFDs.

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F2. Capital gains and losses deriving from the transfer of assets (to be included in the savings tax base) (continued) -> Capital gains and losses deriving from the transfer of other assets.

In this section, we have the box 1626: Type of asset item. Key.

Options (Futures), CFDs and Cash (Forex) - AEAT

 

Click on the pencil icon and you will see the following window:

Click on the pencil icon and you will see the following window:

 

In this window, click on the option: Other assets not assigned to economic activities. 

In this new window you have to select: 4.- Other assets and liabilities not assigned to economic activities and click on accept.

Again the previous window will appear and you have to click on OK as well. You will see the following screen

Again the previous window will appear and you have to click on OK as well. You will see the following screen

 

The box has been enabled 1631Date of transmission (day, month and year), under Dates and values of transfer and acquisition. 

Click on the pencil icon and the following screen opens:

Click on the pencil icon and the following screen opens:

 

According to the Autodeclaro report above, the following data must be entered

  • Date of acquisition: 1/1/2022 (as they are grouped results, we will indicate the beginning of the fiscal period)
  • Date of transmission: 31/12/2022 (as they are grouped results, we will indicate the end of the fiscal period)
  • Acquisition value: Click on the pencil icon. Enter the amount of "Loss if imputable" without the minus sign. In our example would be 0.
  • Transmission value: Click on the pencil icon. Enter the amount of "Profit"as follows. In our example would be 200.92:
Transmission value: Click on the pencil icon. Enter the amount of "Profit" as follows. In our example it would be 200.92:
Transmission value: Click on the pencil icon. Enter the amount of "Profit" as follows. In our example it would be 200.92:

 

 

It would look like this:

It would look like this:

 

Click on accept and the result is:

Click on accept and the result is:

 

 

Note: If we had Futures, Cash (Forex) it would be done in the same way.

 

Dividends AEAT

There are two sections in which to indicate dividend-related information:

  • Box 0029: Dividends and withholding tax for destination
  • Box 0588: International double taxation

Box 0029

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B. Income from movable capital -> Income from movable capital to be included in the savings tax base.

In this section, we have the box 0029: Dividends and other income from holdings in own funds of entities.

Box 0029

 

Go to the pencil icon and you will see the following screen:

Go to the pencil icon and you will see the following screen:

 

According to the dividend report it will be necessary to indicate:

  • Integrated income: 260.93 € (Column Gross amount (€) in the report)
  • Retentions: 23.38 € (Withholding tax - Spain (€) column in the report)
    • If in your case the withholding tax is €0, the program will warn you with a pop-up window that it has not included withholding tax. This is only a warning, you can continue without any problems).
    • The column "% according to agreement limit". is the maximum percentage that can be recovered according to agreement as detailed in the tax website.

Note:

  • Administration and deposit fees: Here you can include connectivity costs, custodian fees, Tobin tax, etc. We will try in future updates to include these in the report, but they are not included at this stage.

Once this part is done, "International Double Taxation" has to be introduced.

International double taxation

Box 0588

Go to page 33/53

M. Calculation of the tax and result in the return

In this section, we have the box 0588: For international double taxation, on income earned and taxed abroad

Box 0588

 

to the pencil icon and you will see the following screen:

to the pencil icon and you will see the following screen:
Go to the pencil icon again, and you will see the following screen:
Go to the pencil icon again, and you will see the following screen:

According to the Dividends report, this will have to be filled in:

  • Reduced net yields....: 133.69 (Gross Double Taxation" column in the report)
  • Tax paid abroad: 20.00 (Double Taxation Column (€))
    • The column "% according to agreement limit". is the maximum percentage that can be recovered according to agreement as detailed in the tax website.

Araba Provincial Treasury

First of all, we are not experts in tax returns, this is our proposal on how to fill in your tax return in the tax office of Araba, but you should check this with the tax office itself or with a tax expert.

To access the Renta de la Diputación Foral de Araba, go to: https://web.araba.eus/es/hacienda/renta you can access the e-Office by identifying yourself by means of the BAK, BAKQ or any other valid digital certificate.

It is necessary to install the Renta y Patrimonio 2021 help programme called 'RentaRed'. https://web.araba.eus/es/hacienda/renta/rentared.

In the Profit and Loss report created by autodeclaro, we have several types of values:

 

In the report we have broken down the gains and losses by security and then grouped by type of security, so that finally in the Renta you have to indicate the values that are underlined from:

  • TOTAL 2020-STK - Section "Stocks (Shares)
  • TOTAL 2020-OPT - "Options" section

Note: This is what we do in the AEAT tax office, but in the Araba tax office, it is designed to enter purchase and sale transactions individually. We will explain how this is done.

Stocks (Shares)Araba

Once you have opened the 'RentaRed' program, go to the section of Capital gains and losses' -> 'Shares and other securities admitted to trading' -> 'Capital gains and losses' -> 'Shares and other securities admitted to trading

Stocks (Shares) - Araba

Here you can indicate transactions involving the purchase and sale of shares.

Here you can indicate transactions involving the purchase and sale of shares.

The fields are important here:

  • Issuing Entity
  • Date of transmission
  • Transmission value
  • No. of titles transmitted
  • Date of acquisition
  • Acquisition value
  • No. of titles (acquired)

 As shown in the example above, information on sales transactions with corresponding acquisitions would need to be added.

TOTALED If you wish to enter the totalised or grouped amounts as in the Autodeclaro report, we can fill it in as follows:

  • Issuing Entity: "Name of broker/s
  • Date of transmission: 31 December 2023
  • Transmission value: 305.46
  • No. of titles transmitted: 1
  • Acquisition date: 1 January 2023
  • Acquisition value: 121.69 (without negative sign)
  • No. of titles (acquired): 1

Note: the data is taken from the Autodeclaro report in the screenshot above.

Options, Futures, CFDs and CASH Araba

In this case, go to the section "Capital Gains and Losses" -> "Other Assets and Rights".

Options, Futures, CFDs and CASH - Araba

According to the Autodeclaro report above, the following data must be entered

  • % Ownership: If 1 holder, it is 100%, 2 holders 50%.
  • Identification of good or right: Options, Futures, etc.
  • Date of acquisition: 1/1/2023 (as they are grouped results, we will indicate the beginning of the fiscal period)
  • Date of transmission: 31/12/2023 (as they are grouped results, we will indicate the end of the fiscal period)
  • Acquisition value: Click on the pencil icon. Enter the amount of "Loss if imputable" without the minus sign. In our example would be 0.
  • Transmission value: Click on the pencil icon. Enter the amount of "Profit"as follows. In our example would be 200.92:
Options, Futures, CFDs and CASH - Araba

DividendsAraba

Suppose this is our Dividend report.

There are two sections in which to indicate dividend-related information:

  • Dividends received and withholding tax: in the section "Shareholders' equity" -> "Equity participation".
  • International double taxation: in the section "Deductions" -> "International double taxation".

Dividends received

Go to the section "Equity" -> "Equity participation":

Dividends - Araba

According to the dividend report it will be necessary to indicate:

  • Full performance: 260.93 €.
  • Retention: 23.38 €.
  • % Ownership: If 1 holder, it is 100%, 2 holders 50%.
Dividends - Araba

International double taxation

Go to the section "Deductions" -> "International double taxation":

International double taxation

According to the Dividends report, this will have to be filled in:

  • Net savings tax base: 133.69 €
  • Amount of tax paid abroad: 20 €
International double taxation


Provincial Treasury of Bizkaia

First of all, we are not experts in tax returns, but this is our proposal on how to fill in your tax return in the Bizkaia tax office, but you should check this with the tax office itself or with a tax expert.

To access the Renta de la Diputación Foral de Bizkaia, go to: https://www.bizkaia.eus/es/renta-bizkaia you can access the e-Office by identifying yourself using the available options.

In the Profit and Loss report created by autodeclaro, we have several types of values:

 

In the report we have broken down the gains and losses by security and then grouped by type of security, so that finally in the Renta you have to indicate the values that are underlined from:

  • TOTAL 2020-STK - Section "Stocks (Shares)
  • TOTAL 2020-OPT - "Options" section

Note: This is what we do in the AEAT tax office, but in the Araba tax office, it is designed to enter purchase and sale transactions individually. We will explain how this is done.

Stocks (Shares) - Bizkaia

Note: Las capturas son del 2022. Es probable que hubiera ligera diferencia con la Renta 2023.

Once you are in the declaration summary go to the section of “Ventas, premios y otras ganancias o pérdidas” -> “Venta o donación de acciones cotizadas en bolsa”

Stocks (Shares) - Bizkaia

Adding a record to enter the totalised or grouped amounts as in the Autodeclaro report can be filled in as follows:

  • No. of titles: 1
  • Emitter: "Name of broker/s
  • Percentage ownership: as appropriate
  • Date of transmission: 31 December 2023
  • Date of acquisition: 1 January 2023
  • Transmission value: 305.46
  • Acquisition value: 121.69 (without negative sign)
  • Non-computable losses that can be offset in the future": This box is enabled if there is a non-computable loss (2-month rule). A new line with a transfer value lower than the acquisition value should be indicated to enable this box.

Note: los datos son tomados del informe de Autodeclaro en la captura de más arriba, pero en la siguiente captura no corresponden.

Stocks (Shares) - Bizkaia

Note: The amounts of the catch do not correspond to those indicated above.

Options (Futures), CFDs and Cash (Forex) – Bizkaia

Once you are in the declaration summary go to the section of “Ventas, premios y otras ganancias o pérdidas” -> “Otras transmisiones y otras ganancias o pérdidas”

Adding a record to enter the totalised or grouped amounts as in the Autodeclaro report can be filled in as follows:

  • No. of titles: 1
  • Emitter: "Name of broker/s
  • Percentage ownership: as appropriate
  • Date of transmission: 31 December 2023
  • Date of acquisition: 1 January 2023
  • Transmission value: 200.92
  • Acquisition value: 0 (without negative sign)

DividendsBizkaia

Let us assume that this is our report:

There are two sections in which to indicate dividend-related information:

Dividends received

Go to the section "Interest, dividends, savings insurance and similar - Dividends and similar" and add a record.

Dividends - Bizkaia

According to the dividend report it will be necessary to indicate:

  • Payer's TIN: Broker identifier code. It should be on your broker's PDF statements.
    • The tax identification number of DEGIRO B.V. is 820866933.
  • Full income: 260.93 €.
  • Retentions: 23.38 €.
  • Foreign value: Indicate whether the dividend is collected through a foreign or domestic broker.
Dividends - Bizkaia

International double taxation

Go to the section "Miscellaneous deductions - Other deductions - International double taxation" and add an entry.

International double taxation

According to the Dividends report, this will have to be filled in:

  • Net savings tax base: 133.69
  • Amount of tax paid abroad: 20
International double taxation

Provincial Treasury of Gipuzkoa

First of all, we would like to point out that we are not experts in tax declarations. This is our proposal on how to fill in your income tax return in the Gipuzkoa tax office, but you should check this with the tax office itself or with a tax expert.

To access the Gipuzkoa Provincial Council Income, go to: https://www.gipuzkoa.eus/es/web/ogasuna/renta/informacion-renta and select the web help programme.

Provincial Treasury of Gipuzkoa

In the Profit and Loss report created by autodeclaro, we have several types of values:

 

In the report we have broken down the gains and losses by security and then grouped by type of security, so that finally in the Renta you have to indicate the values that are underlined from:

  • TOTAL 2020-STK - Section "Stocks (Shares)
  • TOTAL 2020-OPT - "Options" section

Note: This is what we do in the AEAT tax office, but in the Araba tax office, it is designed to enter purchase and sale transactions individually. We will explain how this is done.

Stocks (Shares) - Gipuzkoa

Once in the draft, go to the section, "Transfer of capital gains"..

Stocks (Shares) - Gipuzkoa

Adding a record to enter the totalised or grouped amounts as in the Autodeclaro report can be filled in as follows:

  • Code: B-Bag
  • Description: "Name of broker/s
  • % Ownership: as applicable
  • Date of transmission: 31 December 2022
  • Date of acquisition: 1 January 2022
  • Transmission value: 305.46
  • Acquisition value: 121.69 (without negative sign)

Note: the data is taken from the Autodeclaro report in the screenshot above.

Stocks (Shares) - Gipuzkoa

Options, Futures, CFDs and CASH Gipuzkoa

Once in the draft, go to the section, "Transfer of capital gains"..

Es similar al de las “Acciones/Stocks” pero con el Código/Opcion “R-Resto”

  • Code: R-Resto
  • Description: "Name of broker/s
  • % Ownership: as applicable
  • Date of transmission: 31 December 2022
  • Date of acquisition: 1 January 2022
  • Transmission value: 201
  • Acquisition value: 1 (es probable que no acepte 0, se suma 1 al valor de transmisión) siguiendo el ejemplo del informe

DividendsGipuzkoa

There are two sections in which to indicate dividend-related information:

Dividends received

Go to the section on "Net income from movable capital".

Dividends - Gipuzkoa

Go to "Income from holdings in own funds of entities entitled to exemption"..

According to the dividend report it will be necessary to indicate:

  • Net yield: 260.93 €.
  • Retention: 23.38 €.
  • %TTTenure: As appropriate
Dividends - Gipuzkoa

International double taxation

Go to the section "Deductions" - "Double taxation" - "International" and add an entry.

Deductions

International double taxation

Double Taxation

International double taxation

According to the Dividend Report, the following must be filled in the section "International double taxation on savings:

  • Amount of tax paid abroad: 20
  • Income obtained abroad: 133.69
International double taxation

First of all, we are not experts in tax declarations, this is our proposal on how to fill in your tax return in the Navarre tax office, but you should check this with the tax office itself or with a tax expert.

To access the Renta de la Diputación Foral de Navarra, go to: https://renta.navarra.es/es/ and select "Renta Online.

Choose the "Process" option and identify yourself with the option of your choice.

 

In the report we have broken down the gains and losses by security and then grouped by type of security, so that finally in the Renta you have to indicate the values that are underlined from:

  • TOTAL 2020-STK - Section "Stocks (Shares)
  • TOTAL 2020-OPT - "Options" section

Note: This is what we do in the AEAT tax office, but in the Araba tax office, it is designed to enter purchase and sale transactions individually. We will explain how this is done.

Stocks (Shares) - Navarra

Once in the draft, go to the IRPF Menu section, "Increases and decreases in capital gains and losses resulting from transfers"."Increases and decreases . Real estate and other".

Stocks (Shares) - Navarra

Adding a record to enter the totalised or grouped amounts as in the Autodeclaro report can be filled in as follows:

  • Modalidad de transmisión: Onerous
  • Type of asset or right: Acciones cotización oficial
  • Description: "Name of broker/s
  • % Ownership: as applicable
  • Date of transmission: 31 December 2022
  • Date of acquisition: 1 January 2022
  • Transmission value: 201.92
  • Acquisition value: 1 (sin signo negativo) , se indica 1 ya que podría no valer el valor 0 y se suma 1 al valor de transmisión.

Note: los datos son tomados del informe de Autodeclaro en la captura de más arriba.

Options, Futures, CFDs and CASH Navarre

Once in the draft, go to the IRPF Menu section, "Increases and decreases in capital gains and losses resulting from transfers"."Increases and decreases . Real estate and other".

Stocks (Shares) - Navarra

Adding a record to enter the totalised or grouped amounts as in the Autodeclaro report can be filled in as follows:

  • Modalidad de transmisión: Onerous
  • Type of asset or right: Other goods
  • Description: "Name of broker/s
  • % Ownership: as applicable
  • Date of transmission: 31 December 2022
  • Date of acquisition: 1 January 2022
  • Transmission value: 305.46
  • Acquisition value: 121.69 (without negative sign)

Note: los datos son tomados del informe de Autodeclaro en la captura de más arriba.

Stocks (Shares) - Navarra

Dividendos (Acciones) – Navarra

Para los dividendos tenemos dos pasos:

1/ Once in the draft, go to the IRPF Menu section, “Rendimientos capital mobiliario – Parte especial ahorro”“Dividendos y participaciones en fondos propios de entidades”

According to the dividend report it will be necessary to indicate:

  • Importe íntegro dividendos y participaciones en fondos propios de entidades: 260.93 €.
  • Retención dividendos y participaciones en fondos propios de entidades: 23.38 €.

2/ La doble imposición están en el menu IRPF “Deducciones cuota” -> “Por doble imposición internacional

According to the Dividend Report, the following must be filled in the section “importe renta extranjero en base liquidable especial”:

  • Amount of tax paid abroad: 133.69
  • Income obtained abroad: 20

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