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Practical manual for Income Tax 2019.

Practical manual for Income Tax 2019.

Chapter 2. Personal Income Tax (IRPF): general questions

The Personal Income Tax (IRPF)
Partial transfer of personal income tax to the Autonomous Communities
Subject to personal income tax: material aspects
Subject to personal income tax: personal aspects
Subject to personal income tax: temporal aspects

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Updated webpage: 02/January/2024