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Practical Income Manual 2023.

Who is required to file the 2023 personal income tax return?

The electronic headquarters of the Tax Agency incorporates a "Virtual Income Assistant", where you can consult if you are required to declare based on the type of income you have obtained and its amount , as well as of the obligations of the heirs in the case of deceased taxpayers .

  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