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Index of Renta 2021 Practical Handbook

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Publication identification number (NIPO)
Presentation
Guide to the main new features of Personal Income Tax in 2021
Guide to regional personal income tax deductions for the 2021 tax year
Chapter 1.Income Tax Return Campaign 2021
Chapter 2.Personal Income Tax (IRPF):general issues
Chapter 3.Income from work
Chapter 4.Income from real estate capital
Chapter 5.Investment income
Chapter 6.Returns on economic activities.General issues
Chapter 7.Returns on economic activities.Direct estimation method
Chapter 8.Income from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry activities)
Chapter 9.Income from economic activities in objective estimation (II) (Agricultural, livestock and forestry activities)
Chapter 10.Special regimes:imputation and attribution of income
Chapter 11.Capital gains and losses
Chapter 12.Integration and income equalisation
Chapter 13.Determination of taxable taxpayer income:net base
Chapter 14.Matching the tax to the personal and family circumstances of the taxpayer:personal and family minimum
Chapter 15.Tax calculation:determination of full quotas
Chapter 16.General deductions from the quota in the financial year 2021
Chapter 17.Regional tax deductions applicable in the financial year 2021
Chapter 18.Liquid quota, quota resulting from the self-assessment, differential quota and result of the return
Regulations
1. Basic state regulations
2. Autonomous Community rules in relation to personal income tax (legal provisions)

2021 Income Tax practical guide

front cover of the manual

This publication is for information purposes only

Publication identification number (NIPO)
Presentation
Guide to the main news regarding income tax in 2021
Guidance to the autonomic deductions of income tax in 2021
Chapter 1.2021 income tax return
Chapter 2.Personal Income Tax (IRPF):General issues
Chapter 3.Earned income
Chapter 4.Returns on capital assets
Chapter 5.Investment income
Chapter 6.Returns on economic activities.General issues
Chapter 7.Returns on economic activities.Direct estimation method
Chapter 8.Income from economic activities in objective estimation (I) (activities other than agricultural, livestock and forestry)
Chapter 9.Income from economic activities in objective estimation (I) (agricultural, livestock and forestry activities)
Chapter 10.Special regimes:Income allocation and attribution
Chapter 11.Capital gains and losses
Chapter 12.Integration and compensation of incomes
Chapter 13.Determination of taxable taxpayer income:net tax base
Chapter 14.Matching the tax to the personal and family circumstances of the taxpayer:personal and family tax-free threshold
Chapter 15.Tax calculation:determination of liabilities
Chapter 16.General deductions from the amount for 2021
Chapter 17.Regional deductions from the amount applicable for 2021
Chapter 18.Net tax, amount resulting from self-assessment, differential amount and result of the tax return
Regulations

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Updated page:11/May/2022