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Form 100. 2020 Personal Income Tax Return Declaration

3.5.3. Other standards cited

  • Law 58/2003, of December 17, General Tax (BOE of December 18).

  • Royal Legislative Decree 1/2010, of July 2, which approves the consolidated text of the Capital Companies Law.

  • Law 20/1991, of June 7, modifying the fiscal aspects of the Economic and Fiscal Regime of the Canary Islands (BOE of June 8; EC of October 23).

  • Law 37/1992 of December 28, on Value Added Tax (BOE of December 29; EC of February 8, 1993).

  • Royal Decree 1624/1992, of December 29, which approves the Value Added Tax Regulation (BOE of December 31; EC February 8, 1993)

  • Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands (BOE of July 7).

  • Law 29/1994, of November 24, on Urban Leases (BOE of November 25).

  • Law 19/1995, July 4, on the Modernization of Agricultural Holdings (BOE of July 5).

  • Royal Legislative Decree 8/2004, of October 29, which approves the consolidated text of the Law on civil liability and insurance in the circulation of motor vehicles. (BOE of November 5)

  • Royal Legislative Decree 6/2004, of October 29, which approves the consolidated text of the Law on the organization and supervision of private insurance. (BOE of November 5)

  • Royal Legislative Decree 1/2002, of November 29, which approves the Law on the Regulation of Pension Plans and Funds. (BOE of December 13).

  • Act 49/2002 of 23 December on the tax regime of non-profit organisations and on tax incentives for patronage. (BOE of December 24).