Skip to main content
Form 100. 2019 Personal Income Tax return

8.11. 2019 Personal Income Tax amount corresponding 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%.

Therefore, in order to determine the amount of the Personal Income Tax corresponding to the Autonomous Community of residence, section N of page 23 will be completed of the declaration, except for those who have had their habitual residence abroad in 2019 or in the cities with the Statute of Autonomy of Ceuta or 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.