The Personal Income Tax (IRPF)
Nature of Personal Income Tax
Regulations: Art. 1 Personal Income Tax Law
The Personal Income Tax (hereinafter, Personal Income Tax) is a personal and direct tax that taxes, according to the principles of equality, generality and progressivity, the income of natural persons in accordance with their nature and circumstances. personal and family.
What is meant by "income" for IRPF purposes?
Regulations: Art. 2 Personal Income Tax Law
The taxpayer's income, which constitutes the object of personal income tax, is legally defined as all of his income, capital gains and losses , as well as the income imputations established by law, regardless of the place where they occurred and whatever the residence of the payer.
Treatment of personal and family circumstances in Personal Income Tax
The personal and family minimum constitutes the part of the taxable base that, because it is intended to cover the vital needs of the taxpayer and the people who depend on him, is not subject to taxation.
Scope of application of IRPF
Regulations: Art. 4 and 5 Personal Income Tax Law
The IRPF applies throughout the Spanish territory, with the specialties provided for the Canary Islands, Ceuta and Melilla and without prejudice to the regional tax regimes of concert and economic agreement in force, respectively, in the Historical Territories of the Basque Country and in the Foral Community. of Navarre.
All of this without prejudice to the provisions of international treaties and conventions that have become part of the internal regulations, in accordance with article 96 of the Spanish Constitution.