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Form 100. Personal Income Tax Declaration 2018

8.11. Amount of personal income tax 2018 that corresponds to the autonomous community of residence

Law 22/2009 of 18 December 2009, which regulates the financing system for the Autonomous Communities under the common system and Cities with a Statute of Autonomy, establishes, with effect from 1 January 2009, an increase in the percentage of personal income tax transfers from 33% to 50%.

Accordingly, in order to determine the IRPF amount corresponding to the Autonomous Community of residence, section N of page 18 of the tax return will be completed. With the exception of those who in the 2018 financial year have had their habitual residence abroad or in the cities with Statute of Autonomy, Ceuta and Melilla.

In general, the data that appears in each of the boxes in this section N are the result of carrying out the operations indicated in the text of each of the boxes.