There are three types:
 

• IN: Initial non-allocated contribution by the policyholder
• IT: Initial contribution by the policyholder on behalf of the insured
• II: Initial allocated contribution by the policyholder

• IN – Non allocated contribution

Contribution made by the policyholder that is not fiscally allocated to the insured.
When the benefit is paid out, the insured is taxed on the total amount: contribution plus returns.

• IT – Contribution on behalf of the insured

Contribution made by the employee and channelled through the policyholder. It is fiscally allocated to the insured.
When the benefit is paid out, only the returns are taxed.

• II – Allocated contribution

Contribution made by the policyholder that is fiscally allocated to the insured at the moment of contribution.
When the benefit is paid out, only the returns are taxed.

• Allocated (IT, II):

Considered employment income at the moment of contribution.
Upon payment, only the returns are taxed.

• Non-allocated (IN):

Do not generate taxation at the moment of contribution.
Upon payment, taxation applies to the total amount + returns.

Because it determines:

• The fiscal allocation to the employee
• The information on the tax certificate
• The future taxation upon redemption
• The accounting consistency of the policy

The policy number must be written in simplified form. For example:
9690.88.000XXXX.XX --> you must indicate XXXX.

The NIF must contain 9 characters and be consistent in numbers and letters. The letter must be uppercase and without spaces.

The date of birth must be indicated in the following format: DDMMYYYY, and as text format.

Letter M: belongs to female.
Letter V: belongs to male.

They refer to Absolute Permanent Disability (IPA) and Professional Permanent Disability or Total Permanent Disability (IPT).

Amounts must be rounded to two decimals and be equal to or greater than 1 euro.

To enter new contributions, the insured persons must already be registered, and amounts must be entered as follows:
 

• Do not include negative amounts or values under €1
• Format: 99999,99
• Round to two decimals using the comma (,)
• Do not include currency symbols (€, $)

You can download both files from your policy section in Aporta+, with the updated status. In addition, from this same webpage you can download the template for both files.