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Practical manual for Income Tax 2023.

Specialties in filing returns

  1. IRPF taxpayers who are covered by the current account system for tax purposes

    Taxpayers of IRPF who are covered by the current account system for tax matters, regulated in articles 138 to 143 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, dated 27 July, shall submit their declaration in accordance with the rules set forth in numbers One and Two of section six of the Order of 30 September 1999, which approves the model for requesting inclusion in the current account system for tax matters, establishes the place for submitting tax declarations that generate debts or credits that must be recorded in said tax current account and develops the provisions of Royal Decree 1108/1999, dated 25 June, which regulates the current account system for tax matters.

  2. Taxpayers who are also required to file a return for the Wealth Tax

    Taxpayers who file a return for the Wealth Tax will be required to use the electronic means via the Internet to file the IRPF return, and must use the electronic means, via the Internet or by telephone, to confirm, where applicable, the draft of the IRPF return.

  3. Taxpayers with habitual residence abroad or displaced outside Spanish territory

    Taxpayers who have their habitual residence abroad and those who are outside the national territory during the deadlines for submitting the Personal Income Tax returns may confirm and submit the draft declaration and, in If applicable, make the deposit or request the refund electronically, through the Internet or by telephone under the terms, conditions and in accordance with the procedure set out above.

  4. Income tax returns of spouses not legally separated in which one of them requests the suspension of the income and the other declares the waiver of the collection of the refund

    In the case of declarations of spouses who not legally separated in which, under the provisions of article 97.6 of the Income Tax Law, one of them requests the suspension of payment and the other declares the waiver of the collection of the refund, the declarations corresponding to both spouses must be submitted simultaneously and jointly in the corresponding place depending on whether the final result of their declarations as a result of the application of the aforementioned procedure is to pay or refund.