Who is required to file the 2022 personal income tax return?

The electronic headquarters of the Tax Agency incorporates a " Income Reporter ", where you can check if you are obliged to declare based on the type of income you have obtained and its amount.

Regulations: Art. 96; eighteenth transitional provision.3 Law Personal Income Tax ; art. 61 and twelfth transitional provision Regulation Personal Income Tax

1. Delimitation of the obligation to declare in personal income tax
2. Taxpayers not required to declare - summary table
3. Examples of taxpayers required to declare