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Practical Income Manual 2021.


In both state and regional regulations, the link to the consolidated text of the BOE has been chosen, as a document that is part of the original text of the standard, the modifications and corrections that it has had since its origin.

The State Agency's Official State Gazette offers, in addition to the latest consolidated and updated text of the main regulations of the legal system, the intermediate versions that correspond to each one of the modifications that has suffered over time.

Every time a consolidated standard is subject to a subsequent modification, a notice appears in the consolidated text of BOE below the list of versions, indicating that the latest update is in process. The time between the publication in the BOE of the modification and the preparation of a new consolidated version that incorporates it, is usually between 1 and 3 working days, according to the web portal. of BOE .

Warning : To determine the regulations applicable in 2021, take into account, in the consolidated text, the entries into force and the dates from which the modifications introduced in the different articles and provisions take effect .  

  1. Basic state regulations
  2. Regional regulations in relation to personal income tax (legal provisions)