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Form 100. Personal Income Tax Return 2024

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/242/2025, of March 13, approving the return forms for Personal Income Tax and Wealth Tax, fiscal year 2024, determining the place, form and deadlines for submitting them, 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 developing the Sixteenth Final Provision of Law 7/2024, of December 20, which establishes a Complementary Tax to guarantee a minimum overall level of taxation for multinational groups and large national groups, a Tax on the interest margin and commissions of certain financial institutions and a Tax on liquids for electronic cigarettes and other tobacco-related products, and amending other tax regulations.