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Form 100. Personal Income Tax Return 2023

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 HAC/265/2024, of March 18, approving the personal income tax and wealth tax return models for the 2023 financial 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, determining the general conditions and the procedure for submitting both by electronic means and regulating the reimbursement of the aid provided for in article 31 of Royal Decree-Law 11/2022, of June 25, which adopts and extends certain measures to respond to the economic and social consequences of the war in Ukraine, to deal with situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma. (BOE March 22).