Act 35/2006, of 28 November, on Personal Income Tax and partial modification of the Corporation Tax, Non-Resident Income and Wealth Tax laws. (Official State Gazette 29 November)
Act 26/2014 of 27 November amending Act 35/2006 of 28 November.
Royal Decree 633/2015 amending the Regulations on Personal Income Tax.
Royal Decree 1003/2014 amending the Regulations on Personal Income Tax.
Royal Decree 1461/2018 amending the Regulations on Personal Income Tax.
Royal Decree Law 9/2015 of 10 July on urgent measures to reduce the tax burden borne by taxpayers of Personal Income Tax and other economic measures.
Royal Decree 439/2007, of 30 March, approving the Regulations on Personal Income Tax (Official State Gazette 31 March).
Act 14/2013, of 27 September, on support for entrepreneurs and their internationalisation.
Royal Decree 1065/2007 of 27 July, approving the General Regulation on the actions and procedures for tax management and inspection and the development of the common rules of the procedures for applying taxes.
Act 19/1991, of 6 June, on Wealth Tax (Official State Gazette of 7 June).
Act 27/2014 of 27 November on Corporation Tax.
Royal Decree 634/2015 of 10 July approving the Corporation Tax Regulation.
Order HAC/1264/2018 of 27 November, which develops the objective assessment method for Personal Income Tax and the simplified special regime for Value Added Tax for 2019.
Act 6/2018 of 3 July on General State Budgets for 2018 (Official State Gazette of 28 June).
Act 18/2014 of 15 October, approving urgent measures for growth, competitiveness and efficiency (Official State Gazette of 17 October).
Act 22/2009 of 18 December regulating the system of financing of Autonomous Communities of common regime and Cities with Statute of Autonomy and amending certain tax rules (Official State Gazette of 19 December).
Order HAC/253/2020, of 3 March approving the Income Tax return forms for individuals and Wealth Tax, 2019, determine the place, form and deadlines for filing them, they establish the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax return, and determine the General terms and conditions and the procedure for filing both by telematic or telephone means.