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Practical guide to 2021 Income Tax.

Manual cover

This publication has merely informative effects

  1. Publication identification number (NIPO)
  2. Filing
  3. Guide to the main new features of Personal Income Tax in 2021
  4. Guide to regional deductions for Personal Income Tax in 2021
  5. Chapter 1. 2021 Income Tax return campaign
  6. Chapter 2. Personal Income Tax (IRPF): General issues
  7. Chapter 3. Earned income
  8. Chapter 4. Returns on capital assets
  9. Chapter 5. Investment income
  10. Chapter 6. Earnings from economic activities. General issues
  11. Chapter 7. Earnings from economic activities. Direct estimation method
  12. Chapter 8. Earnings from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry activities)
  13. Chapter 9. Earnings from economic activities in objective estimation (II) (Agricultural, livestock and forestry activities)
  14. Chapter 10. Special systems: Imputation and allocation of income
  15. Chapter 11. Capital gains and losses
  16. Chapter 12. Integration and compensation of income
  17. Chapter 13. Determination of the taxpayer's income subject to tax: Net tax base
  18. Chapter 14. Tax adequacy for the taxpayer's personal and family circumstances: Personal and family tax-free threshold
  19. Chapter 15. Tax calculation: Determination of the full payments
  20. Chapter 16. General deductions on the tax liability in 2021
  21. Chapter 17. Regional deductions from the applicable tax year 2021
  22. Chapter 18. Net payment, resulting from the self-assessment, differential payment and result of the tax return
  23. Regulations