Filing

In order to facilitate compliance with tax obligations, the Tax Agency makes available for the first time in this campaign a digital version of the Practical Manual for Personal Income Tax for the 2019 financial year adapted to the HTML language (Text Language). Hypertextual marking) that has been prepared by the Department of Tax Management. HTML language with which the structure and content of web pages is developed as it is compatible with almost all browsers and platforms and, therefore, used mostly by Internet users to view the aforementioned web pages.

With this adaptation to the digital sphere, the aim is to achieve three basic objectives that had been repeatedly requested by taxpayers and that, with the PDF file of the Manual that is included on the Tax Agency's website, were impracticable.

The first objective is its web accessibility, that is, to ensure that access to it is possible for the maximum number of people, regardless of their knowledge or personal or physical abilities and regardless of the technical characteristics of the equipment used to access the Web.

The second objective is to enable and make available to taxpayers simultaneously the contents of the Manual in other languages or co-official languages.

The third and final objective is to optimize the use of your content. That is, the possibility of including in any area, block or section of the AEAT (State Tax Administration Agency) website a link to the manual or a specific part of it, as well as facilitating the navigation and search of the information that the taxpayer intends to consult it.

The aim is to efficiently exploit the content of the Manual to avoid the current duplication of documents on the Tax Agency's website on the same topics, reducing excess storage and the need to update a plurality of comparatively coincident documents.

It should be noted that the technical contents of the new digital version are identical to those of the paper and PDF edition but adapted to the new environment in which it will operate, which has translated into the need to make a new and more detailed version. restructuring of this content, seeking its "usability".

The Tax Agency is firmly committed to this format without ignoring that it is an innovative and complex project that requires a necessary adaptation period. For this reason, during this campaign, the Manual coexists both in its paper edition and in interactive PDF format, as well as in the new digital language.

After its implementation, a process of analysis and evaluation opens with which to detect the shortcomings of the product to progressively implement the solutions and adapt it to the needs of the users until achieving, over time, the complete replacement of the previous formats.

Department of Tax Management