3.5.1. National regulations
- Law 35/2006, of November 28, on Personal Income Tax and partial amendment of the laws on Corporate Tax, Non-Resident Income Tax and Wealth Tax. (Official State Gazette, November 29)
- Law 26/2014 of 27 November amending Law 35/2006 of 28 November.
- Royal Decree 633/2015 amending the Personal Income Tax Regulations.
- Royal Decree 439/2007, of March 30, approving the Regulations of the Personal Income Tax (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 22 November, which develops for the year 2019 the objective estimation method of the Personal Income Tax and the simplified special regime of the Value Added Tax.
- Law 22/2009, of December 18, regulating the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifying certain tax regulations (BOE of December 19).
- Order HAC/248/2021, of March 16, approving the Personal Income Tax and Wealth Tax return models for the 2020 fiscal year, determining the place, form and deadlines for submitting them, establishing the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax return, determining the general conditions and the procedure for submitting both by electronic or telephone means.
- 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 10 July approving the Corporate Tax Regulations.