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Form 100. Personal Income Tax Declaration 2022

3.5.1. National regulations

Basic State 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).

  • Royal Decree 439/2007, of March 30, which approves the Personal Income Tax Regulation (BOE March 31).

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