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Practical Income Manual 2019.

Personal income tax cover 2019

  1. Filing
  2. Guide to the main new developments in Personal Income Tax in 2019
  3. Guide to regional personal income tax deductions in 2019
  4. Chapter 1. 2019 Income Tax Return Campaign
  5. Chapter 2. The Personal Income Tax (IRPF): general questions
  6. Chapter 3. Earned income
  7. Chapter 4. Returns on capital assets
  8. Chapter 5. Investment income
  9. Chapter 6. Returns from economic activities. General issues
  10. Chapter 7. Returns from economic activities. Direct estimation method
  11. Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)
  12. Chapter 9. Returns from economic activities in objective estimation (II) (agricultural, livestock and forestry activities)
  13. Chapter 10. Special procedures: imputation and attribution of income
  14. Chapter 11. Capital gains and losses
  15. Chapter 12. Integration and compensation of revenue
  16. Chapter 13. Determination of the taxpayer's income subject to tax: liquidable base
  17. Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: personal and family minimum
  18. Chapter 15. Tax calculation: determination of full quotas
  19. Chapter 16. General tax deductions in fiscal year 2019
  20. Chapter 17. Regional tax deductions applicable in 2019
  21. Chapter 18. Liquid fee, fee resulting from self-assessment, differential fee and result of the declaration
  22. Regulations