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Practical Income Manual 2021.

Participation of the Autonomous Communities and Cities with Statute of Autonomy in the Personal Income Tax campaign

The Autonomous Communities of the common regime and the Cities with Statute of Autonomy, in the exercise of their fiscal co-responsibility, participate and collaborate with the State Tax Administration Agency in the development of the Personal Income Tax 2021 campaign. , through the provision of offices to provide tax information services and help in preparing tax returns.

In these offices, the presentation of the prepared declarations whose result is to be returned or negative can also be carried out, as well as those that result to be deposited and the direct debit of their payment has been made.

Likewise, the personal income tax declaration may be submitted and the draft declaration may be confirmed and submitted at the offices of the tax administrations of the Autonomous Communities, in the terms provided for in the collaboration agreements signed. between the Tax Agency and said tax administrations for the implementation of single tax window systems.