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Practical manual for Income Tax 2023.

Personal income tax amount corresponding to the Autonomous Community of residence of the taxpayer in the year 2023

Since January 1, 2009, the partial transfer of IRPF has a maximum limit of 50% of the income produced in the territory of each Autonomous Community, in accordance with the provisions of Organic Law 8/1980, of September 22, on the Financing of the Autonomous Communities (LOFCA), amended, for the last time, by Organic Law 9/2022, of July 28 ( BOE of July 29).

The determination of the amount of IRPF that corresponds to the Autonomous Community of residence of the taxpayer in the year 2023 allows compliance with the provisions of article 46 of Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations ( BOE of December 19), regarding the need for the IRPF declaration forms to make visible the transferred nature of this tax.

For this purpose, taxpayers, with the exception of those who in the year 2023 had their habitual residence abroad or in the Cities with Statute of Autonomy of Ceuta or Melilla, will complete section "N" of the declaration to determine the amount of IRPF that corresponds to their Autonomous Community of residence.

The determination of this amount will be carried out in accordance with the following operations:

(+) Increased net autonomous quota , box [0586]

(–) 50% of the amounts corresponding to:

  • Deduction for international double taxation, due to income obtained and taxed abroad, box [0588] .
  • Deduction for international double taxation in cases of application of the international tax transparency regime, box [0589] .
  • Deduction for double taxation in the cases of the imputation regime of income derived from the transfer of image rights, box [0590] .

(=) Amount of IRPF that corresponds to the Autonomous Community of residence of the taxpayer.