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Form 100. Personal Income Tax Declaration 2023

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 HAC/265/2024, of March 18, approving the declaration models for Personal Income Tax and Wealth Tax, fiscal year 2023, determining the place, form and deadlines for submission of 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 electronic means are determined and the reimbursement of the aid provided for in article 31 of Royal Decree-Law 11/2022, of June 25, by which certain measures are adopted and extended to respond to the economic and social consequences of the war in Ukraine, to address to situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma. (BOE March 22).