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Practical Income Manual 2022.

Chapter 18. Liquid fee, fee resulting from self-assessment, differential fee and result of the declaration

  1. Introduction
  2. Increase in liquid contributions, state and regional, due to loss of the right to deductions from previous years
  3. Deductions from the total liquid contribution
  4. Share resulting from self-assessment
  5. Due tax
  6. Tax return result
  7. Amount of personal income tax that corresponds to the Autonomous Community of residence of the taxpayer in fiscal year 2022
  8. Regularization of tax situations