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Index of Practical manual for Income Tax 2024. Volume 1

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General rules
Actions prior to accessing the draft declaration
Allocation of income from Spanish and European economic interest groups and temporary business unions
Activity 8: Uses that correspond to the transferor in forestry activities carried out under a sharecropping regime
Phase 2. Determination of reduced net yield
Subject
Summary table of the maximum annual financial award exempt from scholarships
Integration and compensation of income in the taxable savings base
Specialty in the treatment of annuities for alimony in favor of children
Capital gains and losses
Example: reinvestment in annuities
Maximum deduction limit
IAE heading: 651.6 - Retail trade of footwear, leather goods and imitation or substitute products, belts, wallets, bags, suitcases and travel items in general
4. Special case: "Unit Linked" (life insurance contracts in which the policyholder assumes the investment risk)
Additional increase for custody expenses in authorized daycare centers or early childhood education centers
Autonomous Community of Andalusia: Minimum personal and family amounts
Phase 5: Determination of the reduced net return on the activity
b) Amounts paid due to the charge
Index 3. For crops grown on rented land
Tax consideration of travel expenses and allowances
Economic activities carried out directly by individuals
B. Deduction for investments in West African territories and for advertising and publicity expenses
Work income by nature
Principal Residence item
Chapter 13. Determination of the taxpayer's income subject to tax: taxable base
Estimated performance of work and related operations
f. Other external services
Example 3: Determination of the amount of gain not derived from the transfer of assets
b) Considerations derived from the transmission, reimbursement, amortization, exchange or conversion of any type of financial assets, regardless of the nature of the performance they produce, implicit, explicit or mixed.
Declaration of imputed real estate income
IAE heading: 654.2 - Retail trade of accessories and spare parts for land vehicles
5. Individual systematic savings plans (PIAS)
IAE heading: 972.1 - Hairdressing services for men and women
Introduction
Example 1: Determination of the amount of the gain derived from the onerous transfer of a property acquired prior to December 31, 1994
Keys to economic activities in personal income tax
Income that is considered obtained in Ceuta or Melilla
Returns on capital assets
Conditions
1. Activities included in the list contained in Order HFP/1359/2023, of December 19
In general: transfer of unlisted securities
General deduction regime table (Law 27/2014, of November 27, on Corporate Tax)
Economic activities carried out through entities under the income attribution regime
IAE heading: 663.3 - Retail sale outside a permanent commercial establishment of footwear, furs and leather articles
Chapter 4. Returns on capital assets
c) Investments where the amounts destined for the RIC must be materialized
IAE heading: 671.4 - Two-service restaurants
Special regime for tax deferral of securities exchange
19. Benefits received for burial or burial
Amounts paid with the right to deduction and maximum deductible base
General scheme
Examples
2. Onerous transfers of securities not admitted to trading on any of the regulated securities markets of the European Union
Chapter 6. Income from economic activities. General issues
Individualization of income from movable capital
Rules for computing the maximum magnitude of exclusion
Individualization of capital gains and losses
Income obtained on the island of La Palma
Transfer of subscription rights
23. Individual savings plans
Application of deductions in the personal income tax return
Exempt work income in kind
Autonomous Community of Galicia: Minimum personal and family amounts
IAE heading: 699 - Other repairs nec
18. Compensation paid by Public Administrations for personal injuries
Regulations
Chapter 11. Capital gains and losses
17. Work income received for work actually carried out abroad, with a limit of 60,100 euros per year
Autonomous Community of Galicia
Patrimonial losses that are not computed for tax purposes as such
Deduction calculation
"Vehicle tax power" module
Amount of the deduction and incompatibilities with the remaining deductions for energy efficiency improvement works
Summary table: Deductions for energy efficiency improvement works in homes
Amortization table
Payment in two installments: Special fractionation 60/40 percent
B) Compensation for personal injuries derived from accident insurance contracts
Determination of Total Reduced Net Return
Net performance
2. Deduction for income derived from the sale of tangible assets produced in the Canary Islands
Table: Adjudication excesses in the extinction of the condominium. TEAC Resolution of June 7, 2018
Tax calculation: determination of full quotas
Mussel production activity in punt
Introduction
Summary table of the personal minimum, by descendants, by ascendants and by disability
IAE heading: 663.1 - Retail sale outside a permanent commercial establishment of food products, including beverages and ice cream
Introduction: scheme
Amounts of the personal and family minimum approved by the Autonomous Communities for the calculation of the regional tax
d) Extinction of the matrimonial property regime of separation of assets
Positive delimitation
13. Aid to high-level athletes, with a limit of 60,100 euros
1. Deduction for the purchase of electric vehicles “plug-in” and fuel cell
Index 5. Organic farming activities
Example: Transfer of asset-related elements subject to tax
Introduction
Deductible expenses: of administration and storage
3. Deduction percentages
2. Returns classified by regulation as obtained in a notoriously irregular manner over time: reduction of 30 percent
Extinction of usufruct and consolidation of ownership
E) Exempt compensation derived from collective dismissals due to economic, technical, organizational, production or force majeure causes
a) Concept
Income not subject
Full returns
In particular
11. Other tax deductible expenses (except provisions)
Practical case
Phase 3: Determining the net yield of modules
Calculation of late payment interest
6. Transmission of assets that have enjoyed freedom of amortization: excess deducted amortization with respect to deductible amortization
Positive and negative delimitation
Example: Reduction due to employment incentives
d) Incompatibilities
Transfer of assets from business or professional assets to personal assets: disaffection
Waiver or exclusion of the simplified modality
Activities included in the 2024 fiscal year in the objective estimation method
Deduction for income obtained in Ceuta or Melilla
1. Exemptions on work income
State lien
Income from capitalization operations and life or disability insurance contracts
Temporal, subjective and objective scopes of the deduction
Special rules
Derived from onerous or lucrative transmissions
2. Calculation of the part of the capital gain generated before January 20, 2006
Article 39.1 LIS (Joint limit)
IAE heading: 967.2 - Sports improvement schools and services
Chapter 10. Special procedures: imputation and attribution of income
Example 2. De facto couple with common children, residents in the Valencian Community
"Oven surface" module
h) Non-exempt scholarships
b) Net performance indices applicable to products or services derived from agricultural, livestock and forestry activities in objective estimation
Paintings: Methods and modalities for determining the net income of economic activities: objective estimate
10. Repurchase of assets that have caused losses computed in the declaration
Autonomous Community of Catalonia
C 1. Benefits received in the form of capital derived from collective insurance contracts that implement company pension commitments
Circumstances that must occur for the application of the objective estimation method
Current and capital subsidies
3. Advance disposition of the assets or rights provided
Advance payment request and its processing
IAE headings: 643.1 and 2 - Retail trade of fish and other fishing and aquaculture products and snails
Direct debit of payment
Tax deductible expenses
A. In general
Income to be integrated into the general tax base
IAE heading: 671.5 - One-fork restaurants
Capital gains not subject to personal income tax
Reductions applicable to certain gross income
"Vehicle Loading" module
Principal Residence item
Personal Income Tax amount corresponding to the Autonomous Community of the taxpayer's residence in the 2024 fiscal year
Cases requiring the submission of additional documentation along with the income tax return
1. Reduction due to employment incentives
c) Freedom of amortization in the cases contemplated in article 12.3 of the Corporate Tax Law
ANNEX: Index by chapter of the diagrams and summary tables included in the Manual
Example 4. Marriage with common children and ascendants who live with them, residing in the Autonomous Community of Andalusia
IAE heading: 653.1 - Retail trade of furniture
13. Incorporations of goods or rights that do not derive from a transfer
11. Transfers of assets in exchange for income
Autonomous Community of La Rioja
Reduction for the acquisition of agricultural diesel: 35 percent
1. Deduction for improvement works to reduce heating and cooling demand
Forestry operations
Concept and scope of application
IAE heading: 651.4 - Retail trade of haberdashery and parcel items
k) Contributions made to the protected assets of people with disabilities
1. Special corrective indices
Incompatibility between methods and modalities for determining net performance
1. Reduction for economically dependent self-employed workers or with only unrelated client
Practical Case
Independent activities and accessory operations
Transfer of shares or participations for which the deduction had been made for investment in new or recently created companies with reinvestment of the amount obtained in another new or recently created entity
Economic activities carried out directly by individuals
Graphic diagram of the application on the amount of the full quotas of the general and autonomous deductions
Article 38 ter LIS "Deduction for business contributions to corporate social security systems"
Table of due dates for filing deadlines and current late payment interest rates
1. Transformation, processing or manufacturing activities
Chapter 3. Earned income
General scheme
6. Common rules applicable to contributions to social security systems
Minimum for taxpayer disability: applicable amounts
Summary table: Accounting and Registration Obligations
Chapter 7. Income from economic activities. Direct estimation method
Conditions
Special rules applicable to certain subsidies or aid
Activity 9: Transformation, elaboration or manufacturing processes of natural, plant or animal products, which require registration in an heading corresponding to industrial activities in the IAE rates and are carried out by the owners of the farms from which said natural products are directly obtained.
Phase 1. Determination of net return
4. Disposition of rights consolidated by mutualists, participants or insured
6. Long Term Savings Plans
Special rules
a) Income obtained from the transfer of own capital to third parties
Tax return result
e. Insurance premiums
IAE heading: 644.1 - Retail trade of bread, pastries, confectionery and similar products and of milk and dairy products
2. Contributions and contributions to social security mutual societies
Community of Castilla y León
IAE heading: 659.6 - Retail trade of toys, sporting goods, sports clothing, footwear and headgear, weapons, cartridges and pyrotechnic items
Requirements and conditions to apply the additional increase
9. Public benefits for hosting people with disabilities, those over 65 years of age or younger
Introduction and scope of application
Amount of the deduction and incompatibilities with the remaining deductions for energy efficiency improvement works
In general
Excess correction index
3. Transmissions or redemptions of shares or participations in collective investment institutions regulated by Law 35/2003
C. Deduction for investments in the acquisition of fixed assets
IAE heading: 933.1 - Teaching how to drive land, water, aeronautical vehicles, etc.
b) Freedom of amortization for employment-generating investments made by small companies
Example 2. Deduction for dependent ascendants with disabilities without advance payment or transfer of right
Scope
4. Self-consumption of goods and services
IAE heading: 721.1 and 3 - Urban collective and passenger transport by road
Phase 4: Determination of the net performance of the activity
Special tax deferral regime
A. Deduction for Research and Development activities (art. 35.1 LIS)
Activity 2: Forestry likely to be included in the special VAT regime for agriculture, livestock and fishing
Example 4. Deduction for large family with transfer of right and advance payment
IAE heading: 972.2 - Beauty salons and institutes
IAE heading: 644.6 - Retail trade of fried dough, with or without toppings or fillings, potato chips, snack products, nuts, sweets, chocolate preparations and soft drinks
Capital gains and losses that make up the general tax base
Maternity deduction and additional increase for custodial expenses
f) Compensatory pensions received from the spouse and annuities for food
IAE heading: 692 - Repair of industrial machinery
6. Benefits for absolute permanent disability or major disability received from Social Security or by the entities that replace it
8. Maternity or paternity and similar benefits and non-contributory family benefits
Officials and employees destined for Spain
2. Deductible concepts and basis of deduction
a) Amount and limits of the deduction
Paintings: usufruct over real estate
Depreciation of certain vehicles and new charging infrastructure
Rules for integration and compensation of income
Autonomous Community of the Principality of Asturias
In general, monetary and in-kind returns obtained from participation in the equity of any type of entity
Proration, calculation of the amount and limit of deductions
Applicable amounts
Exemption
Reductions for contributions to the social security mutual fund at a fixed premium for professional and high-level athletes
2. Deduction for the installation of charging infrastructure
Special regime for business investments in the Canary Islands
Introduction
Accreditation of the disability, the need for help from third parties or the existence of mobility difficulties
Example: Real estate income allocation
Liquidation treatment of progressively exempt income that forms part of the savings tax base
3. Maximum limit and incompatibilities of general reductions for the exercise of certain economic activities
Deduction for double taxation in cases of income imputation for the transfer of image rights
Valuation of income from movable capital in kind
IAE heading: 653.3 - Retail trade of household items, hardware, ornaments, gifts, or promotional items (including costume jewelry and small appliances)
Individualization of the returns from economic activities
Special labor relations of a dependent nature
d) Incompatibilities
Taxpayers not required to declare - summary table
Phase 3. Determination of Total Reduced Net Return
Determining the amount of capital gains or losses: specific valuation standards
Acquisition, construction, rehabilitation and expansion of the habitual residence
List of countries and territories classified as non-cooperative jurisdiction
IAE heading: 419.1 - Bread and pastry industries
Subjective scope and modalities
Other issues
2. Income insurance
IAE heading: 654.6 - Retail trade of covers
b) Lucrative transfers due to the death of the taxpayer
1. Beneficiaries and contributors
Works and installations to adapt the habitual residence for reasons of disability
Habitual residence in the territory of an Autonomous Community or City with Statute of Autonomy for personal income tax purposes
Reductions for contributions and contributions to social security systems
Liquidation treatment of exempt income progressively in the General Tax Base
5. Other business insights
3. Personnel costs
Introduction
26. Minimum vital income, minimum insertion income and aid for victims of violent crimes and gender violence
Special case: acquisition or transfer by the borrower of securities homogeneous to those borrowed
3. Calculation of the applicable reduction in accordance with the ninth transitional provision of the Personal Income Tax Law
Deductions not applied in the year due to insufficient quota
Beneficiaries and children who give the right to apply the deduction
3. Other special rules
Table: Classification of yields according to their origin
Transfer of the right to deduction
Example: Onerous transfers of unlisted securities
1. Common rules for deductions
Measures to avoid double taxation
C 3. Temporary limits for the application of reductions of the transitional regime
Application of the deduction in the personal income tax return
1. Activities included in the list contained in Order HFP/1359/2023, of December 19
Example: Annuities for alimony for children
Example: Deduction for investment in new elements of tangible assets or real estate investments used for economic activities
8. Pan-European Personal Pension Products
Requirements and other conditions for the application of deductions
Resignation and exclusion from the special regime
Introduction
Individualization of work performance
IAE heading: 933.9 - Other teaching activities, such as language cutting and sewing, typing, shorthand, preparation of exams and competitions and the like nec
2. Waiver of the application of the objective estimation regime and the special simplified regime of VAT or IGIC
IAE heading: 691.2 - Repair of motor vehicles, bicycles and other vehicles
In general: onerous transfers of listed securities
e) Anticipated investments of future endowments
Example: Distribution of the share premium and capital reduction with return of contributions in securities not admitted to trading
Modules applicable to each of the activities, included in Annex II of Order HFP/1359/2023, indicating their corresponding heading in the Economic Activities Tax (IAE)
Reductions for contributions and contributions to social security systems established in favor of people with disabilities
Valencian Community: Minimum personal and family amounts
Application in the Canary Islands of the deductions of articles 35 and 36 LIS
Index 4. Feed purchased from third parties in more than 50%
2. Aid of any kind received by those affected by HIV
1. Quantification of the number of units employed, used or installed in the activity of the different signs or modules
Chapter 18. Net rate, rate resulting from self-assessment, differential rate and result of the declaration
Common requirements for deductions for donations, donations and contributions
Particular rules for the application of the amortization table
Special tax on prizes from certain lotteries and bets: exempt amounts
c. Supplies
Imputation of income by partners or participants of collective investment institutions established in countries or territories classified as non-cooperative jurisdiction
Deductions from the full fee
6.2 Limits and excess contributions
Amortization: tax-deductible provisions for the year
9. Tax incentives for patronage: collaboration agreements in activities of general interest
Chapter 2. Personal Income Tax (IRPF): general questions
c) Lucrative "inter vivos" transfers (donations) of companies or shares
Content of the special regime and time of imputation
Article 38 LIS "Deduction for job creation for workers with disabilities"
2. Minority due to investment incentives
Requirements of the insured annuity
Performance of economic activities
Contents of the special regime for relatives of displaced taxpayers
Real estate declaration
Requirements and conditions for the application of the exemption
6.1 Tax regime for benefits received and early disposal of consolidated rights
Deduction for maternity
Summary table of integration and compensation of income in the general tax base
2. Refund of amounts derived from loan interest rate limitation clauses (floor clauses) that would have been considered a deductible expense in previous years
Transfer of job to a different municipality
IAE heading: 663.9 - Retail trade outside a permanent commercial establishment of other classes of goods nec
Accounting and registration obligations of taxpayers who carry out economic activities
Taxation of the general taxable base
3. General limit: maximum amount of performance to which the reduction applies
7. Loss of the right to exemption for reinvestment in annuities
General rule of valuation and entry on account
24. Work income derived from benefits obtained in the form of income by people with disabilities corresponding to contributions to social security systems and contributions to protected assets
Entities in the income allocation system
Particular rules for the application of the amortization table
Attributable income
State lien
Example: Determination of the previous net performance of the activity
Example 5. Marriage with common and non-common children, residents in the Autonomous Community of the Balearic Islands
General conditions and requirements
Regularization of tax situations
Phase 1: Determination of total work performance
Summary table
Personal and family tax-free threshold
In general: circumstances that determine the loss of the right to deductions made
Accelerated amortization of new elements of tangible assets and real estate investments and intangible assets
Taxation of the taxable base of savings
B. In particular, according to the family situation that gives the right to the deduction
1. Deferred capital insurance
Obtaining the draft personal income tax return and tax data
Requirements and other conditions for the application of the exemption
"Seats" module
b. Repairs and upkeep
Farms
Summary tables: Reductions applicable to certain gross income
3.3. Outstanding balances from support programs completed before January 1, 2024
Non-tax deductible expenses
Examples
In general: refunds derived from personal income tax regulations
Virtual currencies
Deduction for investment in main home: Transitional scheme
Appendix: List of natural products, services and accessory activities carried out by farmers, ranchers and holders of forestry activities and performance indices applicable in the 2024 financial year
25. Public financial benefits linked to the service, for care in the family environment and personalized assistance
Exercising the option for the special regime
Paintings: Methods and modalities for determining the net income of economic activities: direct estimate
General taxable base and general taxable base subject to tax
2. Limits and excess contributions
Community of Castilla y León: Minimum personal and family amounts
Other general deductions from previous years
Summary table
Specific formal obligations derived from the international tax transparency regime
Integration and compensation of income in the general tax base
Measures to avoid double taxation
Practical case
3. Deduction for allocations to the reserve for investments in the Canary Islands
Phase 3: Determination of reduced net income
Full computable income
4. Subsidies, aid and other transfers received
Definition of non-cooperative jurisdiction
Specialties in determining the full state and regional quota
Current and capital subsidies: distinction
Incompatibilities between deductions
Maintenance and stay expenses exempt from tax
Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)
Deduction for actions for the protection and dissemination of Spanish Historical Heritage and World Heritage
Capital gains and losses that are not included in the personal income tax base
Declaration and taxation of capital gains and losses
Deduction percentages
3. Causes for exclusion from the objective estimation method
2. Amounts of annual returns per module unit before amortization
Activity 7: Uses that correspond to the transferor in agricultural activities carried out under a sharecropping regime
B. Deduction for technological innovation activities (art. 35.2 LIS)
Special assumptions
Deduction for international double taxation in the cases of application of the international tax transparency regime
1. Onerous transfers of securities admitted to trading on any of the regulated securities markets of the European Union
a) Deliveries to employees of products at discounted prices that are made in company canteens, canteens or social commissaries
3.1 Exclusive quantitative limits
The Personal Income Tax (IRPF)
C) Transitional regime of reductions applicable to benefits received in the form of capital derived from private social security systems
How to modify the draft declaration
Specialty: Autonomous scale for taxpayers residing in Ceuta or Melilla
2. Deduction for income derived from the sale of tangible assets produced in the Balearic Islands
l) Returns obtained from the management of funds linked to entrepreneurship, innovation and the development of economic activity
Allocation of capital gains and losses incurred in financial years prior to 2024
IAE heading: 751.5 - Vehicle lubrication and washing
Donations made to entities included in the scope of Law 49/2002
Exempt income, article 7 of the Personal Income Tax Law
3. Life or temporary annuities derived from the imposition of capital
Exercising the option for the special regime
"Bar Length" module
Distinction between income from business and professional activities and between commercial and non-commercial business activities
Calculation rules
Practical case (determination of net income derived from professional activity in direct estimation, simplified modality)
Concept and requirements of descendants
f) Information to be provided in the personal income tax return
Reduction in net income due to the start of an economic activity
10. Extinction of life or temporary annuities
"Tables" module
Entities in the income allocation system
Subject
Individualization of real estate income
Due tax
Who is entitled to this deduction?
Other exempt income
Deductions from the total liquid contribution
Module "Number of inhabitants"
Case b) Collection of unemployment benefit from December 2022 and maternity subsidy from January 21 to February 3
Amortization table
Phase 5: Determination of the reduced net return on the activity
Minimum for disability of ascendants or descendants: applicable amounts
C) Exempt compensation derived from dismissals classified as unfair
Determining the amount of positive income to be imputed and the moment in which the imputation should be made
3. Self-consumption and free transfers
Summary table: Reductions for housing rentals under Article 23.2 of the Personal Income Tax Law applicable in 2024
IAE heading: 654.5 - Retail trade of all types of machinery (except household, office, medical, orthopedic, optical and photographic appliances)
Transportation activity by self-taxi (IAE heading: 721.2)
Article 36 LIS "Deduction for investments in cinematographic productions, audiovisual series and live performances of performing and musical arts"
Communication of variations that affect advance payment
3. Perception of benefits and early disposition of consolidated rights
7. Financial expenses
General rules for taxation in tax periods of less than a calendar year
Confirmation of draft and filing of 2024 personal income tax returns
They are taxpayers for personal income tax
Amounts intended for amortization
Earnings excluded from tax in reinvestment cases
Filing
Specialties in filing returns
4. Compensation for personal injuries as a result of civil liability and those derived from accident insurance contracts
Phase 3: Determining the net yield of modules
Reduction amount
i) Remunerations to collaborators in humanitarian or social assistance activities
1. Requirements for the application transitional system
Regularization of tax situations: the corrective self-assessment
Reductions in the general tax base
22. Compensation from the State and the Autonomous Communities to compensate for the deprivation of liberty
Index 1. Exclusive use of other people's means of production in agricultural activities
Reduction for joint tax payment
Tax obligations of entities under the income attribution regime
Net income from work to be included in the tax base
General scheme
Practical case
2024 Income Tax Campaign Support Services
1. Deduction for allocations to the reserve for investments in the Balearic Islands
Activity 6: Other work, services and accessory activities carried out by owners of forestry activities, which are excluded or not included in the special VAT regime for agriculture, livestock and fishing (REAGP)
Punting mussel production
Deduction for investment in new elements of tangible assets or real estate investments used for economic activities
Examples of taxpayers required to declare
Special case: Payment of dividends through the delivery of fully paid-up shares
2. Other amortization systems
Exempt income with progression
Taxation and mobilization of economic rights
Table: Delivery of shares free of charge or at a price below the normal market price by the company to its employees
Estimated returns on capital and related operations
"Surface area of the premises" module
Deadline and form of submission of declarations
Estimated real estate capital returns and related transactions
Index 8. Corrective index in certain forestry activities
Autonomous Community of the Canary Islands: Amount of the taxpayer's minimum, and for descendants, ascendants and disability.
A. Deduction for investments in Spanish film productions and audiovisual series (art. 36.1 LIS)
Chapter 15. Tax calculation: determination of full quotas
e) Remuneration of administrators and members of company representative bodies
2. Priority patronage activities in 2024
Chapter 16. General deductions from the fee in the 2024 fiscal year
Chapter 9. Returns on economic activities in objective estimation (II) (Agricultural, livestock and forestry activities)
Postponement of debt payment due to temporary displacements
Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: minimum personal and family
Example: Application of the deduction for investment in companies of new or recent creation
Joint limit of deductions of articles 35, 36 and 38 LIS in the Canary Islands
Introduction: capital returns
Delimitation of the returns from economic activities
Example: Deduction for improvement works to reduce heating and cooling demand
Autonomous tax
Specifically: Distribution of the share premium and capital reduction with return of contributions
Other imputation criteria proposed by the taxpayer
2. General deduction system
e) Amounts paid by the company for the collective transportation of its employees between their place of residence and the workplace
2. Waiver of the application of the objective estimation regime and the special simplified regime of VAT or IGIC
3. Premiums paid to insured pension plans
Electronic payment (payment by direct debit; payment by card or through instant transfers made through secure e-commerce platforms (bizum); and NRC of a payment already made)
Limits on deduction
They are not considered personal income tax taxpayers.
Habitual residence in Spanish territory
Earned incomes in kind
Method and modalities of determining the net income of economic activities
Deduction for habitual residence and effective on the island of La Palma during the 2024 financial year.
Temporary imputation of capital gains and losses
Rules for calculating modules
4. Extraordinary expenses due to exceptional circumstances
Tax specialties of amortizations in the simplified modality
Corrective index for starting new activities
Chapter 17. Regional tax deductions applicable in the 2024 fiscal year
Examples
8. Compensation or insured capital for losses or incidents in assets
B) Research training scholarships
Summary table: Taxation of life or disability insurance contracts and capitalization operations
Example: Deduction for income obtained in Ceuta or Melilla
IAE heading: 647.1 - Retail trade of any kind of food and beverage products in establishments with a seller
IAE heading: 681 - Lodging service in one or two star hotels and motels
Personal and family tax-free threshold
Autonomous Community of Aragon
A. In general: regime applicable to workers posted to Spanish territory
IAE heading: 642.1, 2, 3 and 4 - Retail trade of meat and offal; of processed meat products and derivatives
State deductions for amounts invested to subscribe for shares or participations in new or recently created companies
3.2 Other causes of exclusion from the objective estimation method
Participation of the Autonomous Communities and Cities with Statute of Autonomy in the Personal Income Tax campaign
a. Rents and charges
Scope of application for relatives of displaced taxpayers
3.3. Application of the corresponding reduction or abatement coefficients
Reductions for compensatory pensions and annuities for food
Community of Madrid
15. Long Term Savings Plans
Taxation of the general taxable base
3. Special deduction regimes (Support programs for events of exceptional public interest)
1. Operating income
Example 2: Determination of the amount of gain derived from the onerous transfer of listed shares acquired prior to December 31, 1994
IAE heading: 673.2 - Other cafes and bars
Share resulting from self-assessment
Income allocation regime
a) Immediate, life or temporary income insurance
Practical example: calculation of full state and regional contributions
5. Accrued VAT
Deductions for donations and other contributions
Special scheme: Capital gains due to change of residence
IAE heading: 683 - Lodging services in inns and guest houses
9. Exchange of assets or rights, including exchange of securities
Transfer of usufruct
Special regime of retirement and disability benefits
Negative delimitation of the taxable event: exempt and non-taxable income
IAE headings: 651.3 and 5 - Retail trade of lingerie, corsetry and special garments
Example: Deduction for improvement works that reduce the consumption of non-renewable primary energy
Summary Table - Deductions for the purchase of electric vehicles and charging points
Computation of labor income in kind
Autonomous Community of Catalonia: Minimum personal and family amounts
Circumstances that must occur for the application of the objective estimation method
Officials and employees destined abroad
Subject
Concept of income from economic activities
c) Investments where the amounts allocated to the RIB must be materialized and the amount of the materialization
Criteria for affecting assets and rights to the exercise of an economic activity
1. General reduction: 5 per 100
Chapter 5. Investment income
Special reference to public subsidies and aid that are classified as capital gains
Transitional scheme
Special assumptions
Example: Deduction for donations made to entities included in the scope of Law 49/2002
Summary tables of components of general income and savings income
Example 5. Deduction for ascendant, legally separated or without marital ties, with two children without the right to receive annuities for alimony
3. That there is no legal rule that expressly exempts said gain from taxation or makes it taxable as income.
2. Special case: Floor clauses
Locomotion expenses exempt from tax
Special valuation rules
Table: tax qualification of the income obtained in the development of certain activities
Other expenses necessary to obtain returns
Applicable limit
Practical case
Taxation of the taxable base of savings
Deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic Area
Tax-free threshold for ascendants
b) Special rules
Special case: Request for refund in the case of taxpayers who died during 2024
Investment income: general questions
Example. Maternity deduction and increase for custody expenses
Instrumentation and form of perception of benefits
IAE heading: 973.3 - Document copying services with photocopying machines
Concept of real estate capital returns
Guide to the main new features of personal income tax for the 2024 financial year
Applicable surcharges
Summary table of integration and compensation of income in the savings tax base
Autonomous Community of the Canary Islands
Liquidable base of savings
5. Premiums paid to private insurance that exclusively cover the risk of severe or high dependency
IAE heading: 644.3 - Retail trade of pastry, cakes and confectionery products
General scheme
Determining the amount of capital gains or losses: general rules
6. Spin-off or merger of companies
General tax imputation criterion: accrual principle
Contributions to Political Parties, Federations, Coalitions or Voter Groups
IAE heading: 653.2 - Retail trade of electrical, electronic materials and devices, household appliances and other household appliances powered by other types of energy other than electricity, as well as kitchen furniture
Consequences of the exclusion of the objective estimation method
5. Compensation for dismissal or termination of the employee
Donations made to entities not included in the scope of Law 49/2002
Autonomous Community of the Balearic Islands: Minimum amounts for the taxpayer, by descendants and by disability
Example: calculation of late payment interest for improper deductions
Temporary imputation of work income
Transitional regime for the reduction of life insurance contracts concluded before December 31, 1994
Example 3. Marriage with which a grandson and the father of one of the spouses live, residing in the Autonomous Community of Aragón
Table: List of Activities
Deductions for large families or dependents of disabled persons
Special scheme applicable to employees posted to Spanish territory
Autonomous Community of the Balearic Islands
Deductions for incentives and stimuli for business investment in economic activities in objective estimation
IAE heading: 659.4 - Retail sale of books, newspapers, stationery and writing articles and drawing and fine arts articles, except in kiosks located on public roads
The family unit in personal income tax
Imputation of incomes in the international tax transparency scheme
Example: Income obtained from participation in the own funds of any entity
Not derived from transfers of assets
IAE heading: 971.1 - Dyeing, dry cleaning, washing and ironing of ready-made clothing and used clothing and household items
15. Transmission of assigned or disaffected assets less than three years in advance
IAE heading: 642.5 - Retail trade of eggs, poultry, farm rabbits, game; and products derived from them
Temporary imputation of real estate capital returns
3.1. Period of permanence of the asset element in the taxpayer's assets prior to December 31, 1996.
Specialties in the taxation of personal income tax paying partners of civil companies that have become corporate tax payers
Waiver and exclusion from the special regime for relatives of displaced taxpayers
A) Exempt amount: Limits
Interest and other expenses for financing, conservation and repair of the property
Summary table: Determination of net performance (Income - Expenses)
IAE heading: 659.3 - Retail trade of medical, orthopedic, optical and photographic apparatus and instruments
Table: collective dismissals: exempt compensation, reduction for irregularity of 30% of the non-exempt amount and early redemption
Examples
IAE headings: 652.2 and 3 - Retail trade of drug products, perfumery and cosmetics, cleaning products, paints, varnishes, solvents, papers and other products for decoration and chemicals, and articles for hygiene and personal hygiene
Index 2. Use of salaried personnel
2.2. Special rule: listed securities
Transfer of the habitual residence with reinvestment of the amount obtained in another habitual residence
7. Variation in stocks (only if there is an increase in stocks at the end of the year)
7. Transfers
"Salaried Personnel" module
Reduction for work income with a generation period of more than two years or obtained in a notoriously irregular manner
Special scheme: Capital gains due to change of residence
List of countries and territories classified as non-cooperative jurisdictions in Order HFP/115/2023, of February 9
Season corrective index
Consequences of the exclusion of the objective estimation method
Consolidated regulations as of December 31, 2024
Table: Judicial separations, divorces or annulments (with children): Joint taxation and application of the minimum for descendants
Graphic scheme: Application of personal and family minimum and determination of full contributions
"Electrical power" module
General calculation rules
IAE heading: 642.6 - Retail trade, in offal stores, of viscera and offal from slaughter animals, fresh and frozen
Imputation of income from the transfer of image rights
Special tax deferral regime
Special tax imputation criteria provided for in the Corporate Tax Law and the Personal Income Tax Law
Example: Income from the transfer of own capital to third parties
Leasing of properties intended for housing
Activity 5: Other jobs, services and accessory activities carried out by farmers or ranchers, which are excluded or not included in the special VAT agriculture, livestock and fishing regime (REAGP)
Freedom of amortization with job creation
7. Contributions to social security systems in which the taxpayer's spouse is a participant, mutual member or owner
Agricultural, livestock, forestry and natural product processing activities to which the objective estimation method is applicable in 2024
Other issues of interest
Example 1. Deduction for dependent disabled descendants with advance payment
Purpose, maximum base and percentage of the deduction
Specific regulation of each event
H) Exempt compensation derived from the termination of special labor relationships
Determination of reduced net income
Determination of full performance
d. Independent professional services
C 2. Benefits received in the form of capital derived from other private social security systems (pension plans, social security mutual societies and insured pension plans)
Reduction for returns with a generation period of more than two years or obtained in a notoriously irregular manner over time
14. Operations carried out in the futures and options markets
Case c) Female worker registered with Social Security at the time of birth
Specialties for change of residence to other States of the European Union or the European Economic Area
d) Income derived from preferred shares and subordinated debt
4. Non-monetary contributions to companies
Earned income
C. Specific personal income tax assumption that necessarily affects self-assessments for fiscal years prior to 2024: loss of taxpayer status due to change of residence
Purpose and general regime of the deduction
IAE heading: 641 - Retail trade of fruits, vegetables and tubers
IAE heading: 675 - Services in kiosks, booths, barracks or other similar premises
Subject
a) Reductions in share capital
Losses due to credit impairment due to possible insolvencies of debtors
7. Pensions due to uselessness or permanent disability of the passive class regime
IAE heading: 663.2 - Retail trade outside a permanent commercial establishment of textile and clothing articles
Minimum computable income in case of relationship
General considerations
Tax specialties of certain subsidies and public aid
Partial transfer of personal income tax to the Autonomous Communities
b) Use of assets intended for the social and cultural services of the employed personnel
Negative delimitation
Positive delimitation of the taxable event
General regime and special regimes of deductions for incentives and stimuli to business investment of the Corporate Income Tax Law
Deductible expenses
B. Specific assumptions of personal income tax
B. Deduction for foreign film productions in Spain (art. 36.2 LIS)
Publication Identification Number (NIPO)
Deadline for exercising the option for the special regime
Deductible expenses: administration and deposit
1. Contributions and contributions to pension plans
3. Income from current grants and capital grants
Individual taxation and option for joint taxation
1. Requirements to consider an expense as deductible
a) Comprehensive income and net return rates
Due tax
Allowance for disability
F) Exempt compensation derived from the termination of the employment relationship due to death, retirement or disability of the employer or due to termination of the legal personality of the contracting party
Imputation of capital gains and losses incurred in 2024
2. Maximum limits and excess contributions made
IAE heading: 659.7 - Retail trade of seeds, fertilizers, flowers and plants and small animals
Classification according to its origin or source
IAE heading: 722 - Transport of goods by road
Introduction
Community of Valencia
Transitional scheme
21. Hedging instruments for risk of increase in the variable interest rate of mortgage loans intended for the acquisition of a primary residence
Modalities
Transitional regime applicable to capital gains derived from assets acquired prior to December 31, 1994 (reducing or abatement percentages)
b) Deferred, life or temporary income insurance
Special tax regime of the Balearic Islands
Transmissions of affected assets
Deductions for the purchase of plug-in electric vehicles, fuel cell vehicles and charging points
IAE heading: 662.2 - Retail trade of all types of items, including food and beverages, in establishments other than those specified in Group 661 and in section 662.1
Introduction
IAE heading: 676 - Services in chocolate shops, ice cream shops and horchaterias
Advance payment of deductions
Scope of application of normal mode
Temporal, subjective and objective scopes of the deduction
c) Income derived from certain securities loans
Chapter 1. 2024 Income Tax Return Campaign
A) Compensation for personal injuries as a result of civil liability in the legal or judicially recognized amount
Correction index for small companies
IAE heading: 644.2 - Shipments of bread, special breads and pastries
Increase in net contributions, both state and regional, due to loss of the right to deductions from previous years
Returns on capital assets
5. Separation of partners and dissolution of companies
Example: sale of fully or partially paid-up shares
IAE heading: 757 - Moving services
A. In general
Duration
Retail trade activity of press, magazines and books in kiosks located on public roads (IAE heading: 659.4)
3.2. Expenses incurred during the year linked to events of exceptional public interest
Subject to personal income tax: temporal aspects
D) Exempt compensation derived from termination of the contract at the will of the worker (cessation)
3. Reduction for economic activities carried out on the Island of La Palma: 20 per 100
Provision of economic rights and taxation of the insured annuity
Payment options
9. Loss of exemption from compensation received for dismissal or dismissal
g) Special rights of economic content reserved by the founders or promoters of a company
B. Extension of the special regime to relatives of displaced taxpayers
c) Rules for calculating income corresponding to each type of product or service
Other requirements and conditions for the application of the exemption
General and regional deductions applicable in 2024
Reduced net yield
Madrid's community: Minimum personal and family amounts
Deductible withholdings corresponding to subsidized income
Deductions included
Non deductible expenses
Allowance for descendants
Tax Management
Requirements and conditions for the application of the deduction
"Non-salaried staff" module
Methods of entry or payment
Refunds derived from personal income tax regulations
Summary table: Measures approved as a result of the DANA that affect personal income tax: Royal Decree-Law 6/2024, of November 5, Royal Decree-Law 7/2024, of November 11, and Royal Decree 8/2024, of November 28
Deduction for investment in companies of new or recent creation
Autonomous Community of Andalusia
IAE heading: 651.1 - Retail trade of textile products
Requirements and conditions for your application
Qualification of attributed income and attribution criteria
Content of the special regime and time of imputation
IAE heading: 849.5 - Courier and delivery transport, when the activity is carried out exclusively with its own means of transport
Real estate income imputation regime
3.1 Exclusive quantitative limits
General scheme
Example: Deduction for energy rehabilitation works in buildings predominantly used for residential purposes
20. Financial aid for people with haemophilia or other congenital coagulopathies who have developed hepatitis C
"Electricity consumption" module
Concept and scope of application of the direct estimation method
Other measures to avoid overtaxation of imputed income
Introduction
Regularization due to the receipt of the amount of the advance payment improperly, in whole or in part
1. By linear amortization coefficients
Table: Reductions in tax base applicable for contributions and contributions to social security systems
3. Adaptation of these benefits to the provisions of European Union law: limits, monitoring and control
Example 3. Deduction for spouse not legally separated with disability dependent with advance payment
Concept of acquisition, rehabilitation and expansion of the habitual residence
3.2 Other causes of exclusion from the objective estimation method
A) Reduction for returns with a generation period of more than two years or obtained in a notoriously irregular manner
IAE headings: 647.2 and 3 - Retail trade of any kind of food and beverage products on a self-service or mixed basis in establishments whose sales room has an area of less than 400 square meters
Scope
Jury candidates, jurors and polling station members
Requirements to be entitled to this reduction
3. Exemptions on capital gains
8. Losses due to impairment of credits derived from possible insolvencies of debtors
Features and requirements
f) Delivery to workers of shares or participations of the company itself or of other group of companies
Special tax imputation criteria of the Personal Income Tax Regulations
a) Freedom of amortization in new elements of fixed tangible assets. Transitional regime for amounts pending application as of March 31, 2012
Autonomous Community of Cantabria
Cases of special division due to death and loss of taxpayer status due to change of residence
Effects of exclusion from the special regime
Compensation for lease contracts prior to May 9, 1985
Exemption
2. Deduction for improvement works that reduce the consumption of non-renewable primary energy
Case a) Registration with Social Security after birth and 30 days of contributions in the month of May
8. Other income
In particular, analysis of the expenses of article 19.2.f) of the Personal Income Tax Law
General concept and characteristic notes
12. Provisions
General scheme
Special case: Amounts received for the repayment of loan interest rate limitation clauses (floor clauses) that had formed part of the basis for the deduction for investment in primary residence or deductions established by the Autonomous Community in previous years.
Activity 3: Independent livestock farm classified in division 0 of the IAE
One-time payment
6. Total or partial loss of the right to exemption for reinvestment in habitual residence and in new or recently created entities
General issues
b) Requirements for the application of the deduction
Practical examples
Introduction: scheme
1. Use of housing
e) Contributions to protected assets of people with disabilities
4. Contributions to corporate social security plans
3. Causes for exclusion from the objective estimation method
6. Tax deductible taxes
A. Deductions from the Corporate Tax Law applicable in the Canary Islands
Practical case
a) Benefits derived from social security systems
Autonomous Community of Extremadura
Concepts that do not give the right to deduction
Habitual residence abroad
Annuities for alimony for children
Usufruct and dismemberment of property: concept and definitions
a) General rule
Example: Deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic Area
Special tax deferral regime
IAE heading: 419.3 - Fried dough manufacturing industries
Phase 2: Determination of reduced net income
Other forms of admission
General requirements
Road freight transport activities and moving services (IAE headings: 722 and 757)
Duration
Determination of the amount of attributable income
3.1. General regulation and limits
Summary table of special rules
Specialties for change of residence to a country or territory considered a non-cooperative jurisdiction
IAE headings: 653.4 and 5 - Retail trade of construction materials, sanitation items and furniture, doors, windows, blinds, etc.
Allocation of capital gains derived from affected elements received in years prior to 2002 to the tax benefit of deferral for reinvestment
Transitory rules: Reductions applicable to benefits received in the form of capital derived from private social security systems
Deductions for energy efficiency improvement works in homes
Assets assigned to an economic activity
Calculation of the amount corresponding to this reduction for employment incentives
IAE heading: 419.2 - Bakery, pastry and cookie industries
Delimitation
2. That as a consequence of said alteration there is a variation in the value of the taxpayer's assets.
b) General rules
c) Extinction of temporary or life annuities in the exercise of the right of redemption
Transfer of real estate after consolidation of ownership
b) Requirements for the application of the deduction
Documentation to be submitted with the communication of the option
1. Income with a generation period of more than two years, other than those derived from social security systems: reduction of 30 percent
Advance payment of the maternity deduction
Employment income by express legal provision
IAE heading: 691.1 - Repair of electrical household items
Economic activities carried out through entities under the income attribution regime
Classification of income according to its origin and source and classification for the purposes of calculating the tax
In general, donations and donations Entities benefiting from patronage
Example 1. Marriage with common children, residents in the Autonomous Community of Principality of Asturias
Phase 1: Determination of prior net performance
2. Reduction for economic activities carried out in the municipality of Lorca: 20 per 100
Transfer of assets by taxpayers over 65 years of age with reinvestment of the amount obtained in annuities
Capital gains and losses obtained in the year
Introduction
"Distance traveled" module
Concept and scope of application
c) Special rules
Income from the transfer of own capital to third parties
Delimitation
Exemptions
Autonomous tax
3. Deduction for energy rehabilitation works in buildings predominantly used for residential purposes
Donations, donations and contributions for priority patronage activities
Activity 1: Agricultural or livestock likely to be included in the special VAT regime for agriculture, livestock and fishing
Temporary allocation of income from movable capital
Exemption
Determination of net income
4. Expenses of the owner of the activity
Phase 1: Determination of prior net performance
Special regime for workers posted to Spanish territory
e) Anticipated investments of future endowments
Exempt capital gains
Procedure for suspending the payment of personal income tax debt without late payment interest
Deduction for rental of the residence: Transitional scheme
27. Family benefits and aid received from any of the public administrations, whether linked to the birth, adoption, fostering or care of minor children.
Introduction
IAE heading: 659.4 - Retail sale of newspapers, magazines and books in kiosks located on public roads
Chapter 12. Integration and compensation of revenue
Determination of net income
Autonomous Community of La Rioja: Minimum amounts for disability of descendants
1. Entities benefiting from patronage
Buying and selling virtual currencies: taxation in the investor's personal income tax
C. Deduction for production of certain live shows (art. 36.3 LIS)
1. In general
Transfer of assets from personal assets to business or professional assets: affectation
Optional personal income tax tax regime for taxpayers residing in other Member States of the European Union
Module "Recreational machines"
12. Relevant literary, artistic or scientific awards declared exempt by the Tax Administration and Princess of Asturias awards
Net Yield Reductions
General reductions for the exercise of certain economic activities
General rules
1. Beneficiaries and contributors
IAE headings: 672.1, 2 and 3 - Cafes
Individualization of real estate capital returns
Mobile or itinerant work centers
Appendix: Annual returns per module unit before amortization applicable in the 2024 financial year
d) Income from the production of literary, artistic or scientific works
IAE heading: 673.1 - Special category cafes and bars
Returns obtained from participation in equity of any entity
Other requirements and conditions for the application of the exemption
Temporal, subjective and objective scope of deduction
c) Expenses for health insurance
1. Existence of an alteration in the composition of the taxpayer's assets
Example: Deduction for the purchase of electric vehicles and charging points
IAE heading: 721.2 - Transportation by autotaxi
Returns with a generation period of more than two years or obtained in a notoriously irregular manner over time
B) Benefits in the form of capital derived from public social security schemes
Contents of the special regime
Calculation of attributable income and payments on account
General or regional deductions for investment in the habitual residence and for works to adapt the habitual residence for people with disabilities
Index 7. Because it is a company whose reduced net return does not exceed 9,447.91 euros
Example: contributions to social security systems
Table: Deduction for investments in the Canary Islands
General scheme
Tax incentives applicable to small companies
Income subject to imputation
Accrual and tax period
Phase 4: Determination of the net performance of the activity
IAE heading: 691.9 - Repair of other consumer goods nec (except shoe repair, restoration of works of art, furniture, antiques and musical instruments)
Tax applicable to personal income tax taxpayers residing abroad
Deduction for international double taxation, due to income obtained and taxed abroad
Transfer of shares or participations acquired before December 31, 1994
8. Loss of exemption from certain remuneration in kind
Summary table
Special IRPF declaration model
Particular data of each property
Amortization freedom assumptions
Deduction limit: verification of the financial situation
Determination of full and net performance
Scope of application of the simplified modality
Conditions for the application of the minimum for disability
IAE heading: 659.2 - Retail trade of office furniture and office machines and equipment
Affected heritage elements
Other conditions for the application of the deduction
Aspects to take into account for your application
2.1 General rule: linear distribution of total capital gain
C. Exclusions and prior assessment of expenses
IAE heading: 651.2 - Retail trade of all types of clothing and headgear
Capital gains and losses that make up the tax base of savings
Assumptions and requirements
Practical case
Example 6. Taxpayer with a child adopted during the year with a disability, residents in the Autonomous Community of La Rioja
Phase 2: Determination of reduced net income
IAE heading: 423.9 - Manufacture of French fries, popcorn and similar products
Determination of Total Reduced Net Return
3. Pensions recognized in favor of those people who suffered injuries or mutilations, on the occasion or as a consequence of the Civil War 1936/1939
Dissolution and liquidation of certain civil companies: Tax deferral regime
Integration and compensation rules in joint taxation
Deduction for investment of profits (previous art. 37 TRLIS)
Delimitation of the obligation to declare in personal income tax
Special cases of income concurrence: Annuities for alimony for children and progressively exempt income
Example: Deduction due to international double taxation
Other forms of payment and/or extinction of tax debts
Reduction for fertilizer acquisition: 15 percent
Subject to personal income tax: personal aspects
Requirements and conditions for the application of the exemption
Regulatory powers of the Autonomous Communities under the common regime regarding personal income tax in the 2024 financial year
2. General corrective indices
Maximum amount of deductions
B) Cases that are not considered covered by the exemption
d) Provision of certain educational services to the children of employees of authorized educational centers
IAE heading: 691.9 - Shoe repair
List of activities with the indication of the Group or heading of the Tax on Economic Activities (IAE) that corresponds to it and the signs or modules provided for each activity
Practical case
Reduction for economic activities due to damage caused by DANA: 25 percent
Application in the Canary Islands of the deduction of article 38 LIS
Summary table: Reductions in the general tax base
1. Applicable percentages
Rectification of errors or omissions suffered in declarations already submitted
Activity 4: Livestock breeding, guarding and fattening services (including poultry)
2. Exemptions for income from economic activities
Phase 2: Determination of net income
10. Scholarships
Assumptions that do not constitute income from work in kind
Who is required to file a 2024 personal income tax return?
1. Benefits and pensions for acts of terrorism
c) Income from courses, conferences, colloquiums, seminars and similar
Amount of additional increase
Index 6. Crops on irrigated land that use electric energy for this purpose
Reductions for contributions to protected assets of persons with disabilities
Table of special deduction regimes (Events of exceptional public interest in force during the year)
Amortization rules
2. Purchase, Inventory Variation and Other Operating Consumption
Treatment of capital gains or losses derived from elements affected by the exercise of economic activities
Previous issue: small business concept
Instrumentation
10. Tax incentives for patronage: expenses on activities of general interest
Special case: entities resident in countries or territories classified as non-cooperative jurisdiction
Regional regulations in relation to personal income tax (legal provisions)
Main deductions made in previous years whose loss of right determines the obligation to increase the liquid contributions
Special case of integration of income obtained from the transfer to third parties of own capital from related entities
Declaration of attributed income
Amortization of tangible and intangible assets (except forestry activities)
Autonomous Community of Castilla-La Mancha
Participation of the Autonomous Communities and Cities with Statute of Autonomy in the management of personal income tax
Criteria for the temporary allocation of the components of the net income of economic activities
Practical case. Contributions to the pension plan and protected assets of a child with a disability
j) Remuneration derived from special employment relationships
Time scope, purpose, tax period in which it applies and amount of the deduction
16. Bonuses for participation in international peace or humanitarian missions to the members of said missions and compensation for international peace and security operations
Introduction
Conditions for the application of the minimum by descendants
f) Information to be provided in the personal income tax return
Concept and requirements of the imputation of real estate income
a) Amount and limits of the deduction
2. Financial income derived from the postponement or fractionation of operations carried out in the development of the activity
In general
Verification of the financial situation: effective deductible investment base
5. External services
Income to be included in the taxable savings base
"Places" module
Delimitation and conditions for its application
Deductible expenses of article 19 of the Personal Income Tax Law
Collective urban transport and road passenger transport activity (IAE headings: 721.1 and 3)
G) Exempt compensation derived from the termination of the employment contract for objective causes
Summary table: Measures approved as a result of the DANA that affect personal income tax: Royal Decree-Law 6/2024, of November 5, Royal Decree-Law 7/2024, of November 11, and Royal Decree 8/2024, of November 28
Deductible expenses
IAE heading: 653.9 - Retail trade of other household equipment nec
11. Annuities for foodstuffs in favour of children
2. Reduction for taxpayers with non-exempt income of less than 12,000 euros
IAE heading: 682 - Accommodation services in hostels and pensions
3.2. Calculation of the value of all transfers made from January 1, 2015 for the limit of 400,000 euros
Special procedures
2. Sales or provision of services
Comparative table of the amounts of personal and family minimums, state and regional, for 2024
Autonomous Community of the Murcia Region
Concept and scope of application
Draft of the 2024 Personal Income Tax Return: Access and modification
Livestock farms
IAE heading: 663.4 - Retail trade outside a permanent commercial establishment of drugstore and cosmetic items and chemical products in general
Income not subject to imputation
12. Transfer or extinction of real rights of enjoyment over real estate
Article 35 LIS "Deduction for research and development and technological innovation activities"
Freedom of amortization in renewable sources
Introduction: income imputations
Deduction modalities
A) Scholarships to pursue regulated studies
Amount of the deduction and incompatibilities with the remaining deductions for energy efficiency improvement works
Maximum deduction limit
Deductions for incentives and stimuli to business investment in economic activities in direct estimation
Constitution of usufruct
Transitory rules: Amortization of assets subject to reinvestment by small companies
Subject
Taxpayer tax-free threshold
Rules for the application of corrective indices: order of application and incompatibilities
Classification according to its integration into the tax base
Table: contributions to protected assets of persons with disabilities
4. Specific limits
Capital gains or losses from previous years
Basic state regulations
Delimitation of each of the activities
Subject to personal income tax: material aspects
14. Unemployment benefits received in the single payment modality
1. Perception of delays in work performance
5. Disposition of assets or rights contributed to the protected assets of people with disabilities
1. Deductions for investments in the Canary Islands
Payment of personal income tax debt
Special tax regime applicable to workers posted to Spanish territory and their families
2. Delivery or use of motor vehicles
Minimum contribution period. Maximum annual contribution and total amount of accumulated premiums
Transfer of shares or participations acquired before December 31, 1994
Procedure for filing the declaration based on the result: to enter or to return
Amount and limit of the deduction
3. Changes of residence between Autonomous Communities whose main objective is to achieve lower effective taxation

Publication Identification Number (NIPO)
Filing
Guide to the main new features of personal income tax for the 2024 financial year
Chapter 1. 2024 Income Tax Return Campaign
Chapter 2. Personal Income Tax (IRPF): general questions
Chapter 3. Earned income
Chapter 4. Returns on capital assets
Chapter 5. Investment income
Chapter 6. Income from economic activities. General issues
Chapter 7. Income from economic activities. Direct estimation method
Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)
Chapter 9. Returns on economic activities in objective estimation (II) (Agricultural, livestock and forestry activities)
Chapter 10. Special procedures: imputation and attribution of income
Chapter 11. Capital gains and losses
Chapter 12. Integration and compensation of revenue
Chapter 13. Determination of the taxpayer's income subject to tax: taxable base
Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: minimum personal and family
Chapter 15. Tax calculation: determination of full quotas
Chapter 16. General deductions from the fee in the 2024 fiscal year
Chapter 17. Regional tax deductions applicable in the 2024 fiscal year
Chapter 18. Net rate, rate resulting from self-assessment, differential rate and result of the declaration
ANNEX: Index by chapter of the diagrams and summary tables included in the Manual
Regulations

Practical manual for Income Tax 2024. Volume 1

This publication is for informational purposes only.

Publication Identification Number (NIPO)
Filing
Guide to the main new features of personal income tax for the 2024 financial year
Chapter 1. 2024 Income Tax Return Campaign
Chapter 2. Personal Income Tax (IRPF): general questions
Chapter 3. Earned income
Chapter 4. Returns on capital assets
Chapter 5. Investment income
Chapter 6. Income from economic activities. General issues
Chapter 7. Income from economic activities. Direct estimation method
Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)
Chapter 9. Returns on economic activities in objective estimation (II) (Agricultural, livestock and forestry activities)
Chapter 10. Special procedures: imputation and attribution of income
Chapter 11. Capital gains and losses
Chapter 12. Integration and compensation of revenue
Chapter 13. Determination of the taxpayer's income subject to tax: taxable base
Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: minimum personal and family
Chapter 15. Tax calculation: determination of full quotas
Chapter 16. General deductions from the fee in the 2024 fiscal year
Chapter 17. Regional tax deductions applicable in the 2024 fiscal year
Chapter 18. Net rate, rate resulting from self-assessment, differential rate and result of the declaration
ANNEX: Index by chapter of the diagrams and summary tables included in the Manual
Regulations

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Updated webpage: March 26, 2025