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Practical manual for Income Tax 2023.

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

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