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Form 100. 2020 Personal Income Tax Return Declaration

3.5.1. National regulations

  • Law 35/2006, of November 28, on Personal Income Tax and partial modification of the laws on Corporate Taxes, on Non-Resident Income and on Wealth. (BOE November 29)
  • Law 26/2014 of November 27, which modifies Law 35/2006 of November 28.
  • Royal Decree 633/2015 amending the Personal Income Tax Regulations.
  • Royal Decree 439/2007, of March 30, which approves the Personal Income Tax Regulation (BOE March 31).
  • Royal Decree 1003/2014 amending the Personal Income Tax Regulations.
  • Royal Decree 1461/2018 amending the Personal Income Tax Regulations.
  • Order HAC/1164/2019 of November 22, which develops for the year 2019 the method of objective estimation of the Personal Income Tax and the special simplified regime of the Value Added Tax.
  • Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations (BOE of December 19).
  • Order HAC/248/2021, of March 16, approving the declaration models for the Personal Income Tax and Wealth Tax, fiscal year 2020, determining the place, form and deadlines for filing The same, the procedures for obtaining, modifying, confirming and presenting the draft Personal Income Tax declaration are established, the general conditions and the procedure for the presentation of both by telematic or telephone means are determined.
  • Law 19/1991, of June 6, on Wealth Tax (BOE of June 7).
  • Law 27/2014 of November 27 on Corporate Tax.
  • Royal Decree 634/2015 of July 10 approving the Corporate Tax Regulations.