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Form 100. 2019 Personal Income Tax return

3.3.2. Period for filing tax returns

The filing period will be between 1 April and 30 June 2020, both inclusive without prejudice to the term specifically established for direct debit of the payment of the tax debt resulting from the tax return, unless it is decided to have the direct debit only second term, in which case the confirmation and presentation may be carried out until 30 June 2020.