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Practical Income Manual 2022.


One of the main objectives of the State Tax Administration Agency is to minimize the compliance costs that citizens must bear in their relations with the Public Treasury.

Faithful to this purpose, and in order to make it easier for taxpayers to comply with their tax obligations, the Tax Agency makes available to you the edition of the Practical Manual of Personal Income Tax (IRPF) for the year 2022, adapted to the HTML language that has been prepared by the Tax Management Department.

The manual responds to the intention of disseminating the Personal Income Tax through a rigorous, total and updated vision of the tax. To this end, it includes, in addition to the compilation of the administrative and judicial criteria applicable in the exercise, the explanation and didactic description of the content of Personal Income Tax by subjects, themes and concepts, relating each of them. with the standards that regulate them, in addition to diagrams and tables that facilitate the understanding of certain technical aspects of the same or summary of criteria as well as practical assumptions that are considered useful to clarify those issues that raise doubts or that imply greater complexity. Likewise, the manual contains information related to the completion of the Personal Income Tax model that is approved each year and the new features that are introduced in it or in the campaign for submitting returns. IRPF ##2##.

It constitutes, in any case and within the framework of the 2022 Income campaign, a good opportunity for those who wish to deepen their knowledge of the tax.

On the other hand, its preparation in this HTML digital format seeks to achieve three basic objectives that have been repeatedly demanded by taxpayers.

The first is its web accessibility, that is, ensuring that access to it is possible for the maximum number of people, regardless of their knowledge or personal or physical abilities and regardless of the technical characteristics of the equipment used to access the web.

The second, enable and make available to taxpayers simultaneously the contents of the manual in other languages or co-official languages.

The third and final objective is to optimize the use of its content, that is, an effective exploitation of the content of the manual that avoids the duplication of documents on the Tax Agency website on the same topics, reducing excess storage and need to be updating a plurality of comparatively coincident documents.

The advantages provided by the manual in HTML and the need to avoid discrepancies between the contents of the paper versions (still photo at a specific moment) and in HTML of the manual led the Income 2020 campaign to make the decision to delete the manual practical Income Tax on paper and only maintain the HTML version. The new functionality that was incorporated in the HTML version of generating a file in PDF format of the content of the manual had a very significant weight in that decision, also allowing movement and navigation through it. This PDF document, both for its visual aesthetics (very similar to that of the paper manual) and for allowing it to be printed on paper if desired, covers the demand that taxpayers accustomed to handling the printed edition may have.

Furthermore, since the previous campaign, in response to the request of a significant number of taxpayers who use the application, the regional regulations of Personal Income Tax of each Autonomous Community have been included along with the state regulations. through links to the consolidated texts of the BOE. 

Taxation Management Department