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Form 100. Personal Income Tax Return 2022

3.5.1. National regulations

Basic State 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. (BOE, November 29).

  • Royal Decree 439/2007, of March 30, approving the Regulations of the Personal Income Tax (BOE March 31).

  • Order HFP/310/2023, of March 28, approving the Personal Income Tax and Wealth Tax return models for the 2022 fiscal year, determining the place, form and deadlines for their submission, establishing the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax return, and determining the general conditions and procedure for submitting both by electronic means.