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Practical Income Manual 2022.

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This publication is for informational purposes only. 

  1. Publication Identification Number (NIPO)
  2. Filing
  3. Guide to the main new developments in personal income tax in fiscal year 2022
  4. Guide to regional personal income tax deductions in fiscal year 2022
  5. Chapter 1. Income tax return campaign 2022
  6. Chapter 2. The Personal Income Tax (IRPF): general questions
  7. Chapter 3. Earned income
  8. Chapter 4. Returns on capital assets
  9. Chapter 5. Investment income
  10. Chapter 6. Returns from economic activities. General issues
  11. Chapter 7. Returns from economic activities. Direct estimation method
  12. Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)
  13. Chapter 9. Returns from economic activities in objective estimation (II) (agricultural, livestock and forestry activities)
  14. Chapter 10. Special procedures: imputation and attribution of income
  15. Chapter 11. Capital gains and losses
  16. Chapter 12. Integration and compensation of revenue
  17. Chapter 13. Determination of the taxpayer's income subject to tax: liquidable base
  18. Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: personal and family minimum
  19. Chapter 15. Tax calculation: determination of full quotas
  20. Chapter 16. General deductions from the quota in fiscal year 2022
  21. Chapter 17. Regional tax deductions applicable in fiscal year 2022
  22. Chapter 18. Liquid fee, fee resulting from self-assessment, differential fee and result of the declaration
  23. Regulations