Filing

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

This adaptation to the digital environment aims to achieve three basic objectives that have been repeatedly requested by taxpayers and that, with the PDF file of the Manual included on the Tax Agency's website, were impractical.

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 capabilities and regardless of the technical characteristics of the equipment used to access the Web.

The second objective is to simultaneously enable and make available to taxpayers 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 to a specific part of it, as well as facilitating navigation and searching for the information that the taxpayer wishes to consult in it.

The aim is to make efficient use of the content of the Manual in order to avoid the current duplication of documents on the Tax Agency website on the same topics, reducing excess storage and the need to update a plurality of comparatively coincident documents.

It is worth highlighting that the technical content of the new digital version is identical to that of the paper and PDF editions but adapted to the new environment in which it will be developed, which has resulted in the need to carry out a new and more detailed restructuring of this content, seeking its "usability".

The Tax Agency is firmly committed to this format, not ignoring the fact that it is an innovative and complex project that requires a necessary adaptation period. For this reason, during this campaign, the Manual coexists in both its paper edition and in interactive PDF format, as well as in the new digital language.

After its implementation, an analysis and evaluation process is started to detect the product's shortcomings in order to progressively implement solutions and adapt it to the needs of users until, over time, the previous formats are fully replaced.

Department of Tax Management