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

The Tax Agency's electronic headquarters includes a " Income Tax Informer ", where you can check whether you are required to file a tax return based on the type of income you have obtained and its amount.

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

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