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Practical manual for Income Tax 2023.

Cover of the 2023 Income Tax Manual

This publication is for informational purposes only.

  1. Publication Identification Number (NIPO)
  2. Filing
  3. Guide to the main changes in personal income tax for the 2023 financial year
  4. Guide to regional personal income tax deductions for the 2023 financial year
  5. Chapter 1. 2023 Income Tax Return Campaign
  6. Chapter 2. 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. Income from economic activities. General issues
  11. Chapter 7. Income 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 on 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: taxable base
  18. Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: minimum personal and family
  19. Chapter 15. Tax calculation: determination of full quotas
  20. Chapter 16. General deductions from the quota in the 2023 fiscal year
  21. Chapter 17. Regional deductions from the quota applicable in the 2023 financial year
  22. Chapter 18. Net rate, rate resulting from self-assessment, differential rate and result of the declaration
  23. ANNEX: Index by chapter of the diagrams and summary tables included in the Manual
  24. Regulations