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2021 Income Tax practical guide

front cover of the manual

This publication is for information purposes only

  1. Publication identification number (NIPO)
  2. Presentation
  3. Guide to the main news regarding income tax in 2021
  4. Guidance to the autonomic deductions of income tax in 2021
  5. Chapter 1.2021 income tax return
  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.Returns on economic activities.General issues
  11. Chapter 7.Returns on economic activities.Direct estimation method
  12. Chapter 8.Income from economic activities in objective estimation (I) (activities other than agricultural, livestock and forestry)
  13. Chapter 9.Income from economic activities in objective estimation (I) (agricultural, livestock and forestry activities)
  14. Chapter 10.Special regimes:Income allocation and attribution
  15. Chapter 11.Capital gains and losses
  16. Chapter 12.Integration and compensation of incomes
  17. Chapter 13.Determination of taxable taxpayer income:net tax base
  18. Chapter 14.Matching the tax to the personal and family circumstances of the taxpayer:personal and family tax-free threshold
  19. Chapter 15.Tax calculation:determination of liabilities
  20. Chapter 16.General deductions from the amount for 2021
  21. Chapter 17.Regional deductions from the amount applicable for 2021
  22. Chapter 18.Net tax, amount resulting from self-assessment, differential amount and result of the tax return
  23. Regulations