Filing

One of the main objectives of the State Tax Administration Agency is to minimise the compliance costs that citizens must bear in their relations with the Public Treasury.

In keeping with this purpose, and in order to make it easier for taxpayers to comply with their tax obligations, the Tax Agency is making available the edition of the Practical Manual on Personal Income Tax (IRPF) for the 2020 financial year, adapted to HTML language, which has been prepared by the Tax Management Department.

The Manual responds to the intention of disseminating the IRPF through a rigorous, comprehensive and updated vision of the tax. To this end, it includes, in addition to the compilation of the administrative and judicial criteria applicable in the exercise, the explanation and didactic description of the content of IRPF by subjects, topics and concepts, relating each of them to the regulations that govern them, in addition to diagrams and tables that facilitate the understanding of certain technical aspects of the same or a summary of criteria as well as practical assumptions that are considered useful to clarify those issues that raise doubts or that imply greater complexity. Likewise, the manual contains information regarding the completion of the IRPF form that is approved each year and the new features that are introduced in it or in the campaign for filing the IRPF declarations.

In any case, and within the framework of the 2020 Income Tax campaign, it constitutes a good opportunity for those who wish to gain a deeper understanding of the tax.

Furthermore, its preparation in this digital HTML format seeks to achieve three basic objectives that have been repeatedly requested by taxpayers.

The first is its Web accessibility, that is, ensuring 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 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 its content, that is, an effective use of the content of the Manual that avoids the 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.

The advantages of the HTML Manual and the need to avoid discrepancies between the contents of the paper versions (still photo at a specific moment) and the HTML versions of the Manual have led to the decision to eliminate the practical paper income tax manual for this campaign and maintain only the HTML version. In that decision , the new functionality incorporated in the HTML version of generating a PDF file of the contents of the Manual has had a very significant weight. This PDF document, which, both due to its visual aesthetics (very similar to that of the paper manual) and because it can be printed on paper if desired, meets the demand that could be raised by taxpayers accustomed to handling the printed edition.

Taxation Management Department