ANNEX: Index by chapter of the diagrams and summary tables included in the Manual

Chapter 1. 2023 Income Tax Return Campaign

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

  Summary table: taxpayers not required to file

• Payment of personal income tax debt

  Summary table: Payment methods available depending on the payment option chosen (split or non-split)

• Direct debit of payment

  Summary table: Terms and conditions for making the direct debit and paying the debt according to the payment option chosen, split or non-split

Chapter 2. General issues

• Compensation for dismissal or termination of the employee

  Summary table: exemption from compensation for dismissal or termination of the employee 

• Scholarships

  Summary table: Maximum annual economic endowment exempt from scholarships

• Special tax regime applicable to workers posted to Spanish territory and their families

  Summary table: scope and content of the regime

Chapter 3. Earned income

• Employment income by express legal provision

  Table: contributions to protected assets of persons with disabilities

  Please note that this box includes content that also affects the following chapters:

  • Episode 2: exempt income from article 7 of the Personal Income Tax Law for " Income from work derived from benefits obtained in the form of income by people with disabilities corresponding to contributions to protected assets s".

  • Chapter 13 : " Reductions in the general tax base for contributions to protected assets of persons with disabilities "

• Special rules for the assessment of work benefits in kind

  Summary table: Use of housing by the employee

  Summary table: delivery or use of motor vehicles

  Table: Delivery of shares free of charge or at a price below the normal market price by the company to its employees

• Tax consideration of travel expenses and allowances

  Summary table: Allowances for maintenance and living expenses exempt from taxation

• Net income from work to be included in the tax base

  General outline: determination of reduced net labour performance

  Summary table: reduction for work income with a generation period of more than two years or obtained in a notoriously irregular manner

  Summary table: transitional regime: Reductions applicable to benefits received in the form of capital derived from private social security systems

  Summary table: collective dismissals: exempt compensation, reduction for irregularity of 30% of the non-exempt amount and early redemption

  Please note that this table includes content that also affects Chapter 2 of this Manual in the section on exempt income in article 7 of the Personal Income Tax Law for “Compensation for dismissal or termination of the worker” in the event of collective dismissal .

Chapter 4. Returns on capital assets

• General outline: Determination of net income from real estate capital

• Summary table: Treatment of compensation for early termination of the lease contract

Chapter 5. Investment income

• General questions:

  • General outline: classification according to their integration into the tax base

  • Table: Classification of yields according to their origin

• Income from the transfer of own capital to third parties

  • Determination of total yield: Outline of the Fiscal Regime of the State Public Debt

  • Determination of net income: general outline

• Taxation of life or disability insurance contracts and capitalization operations

  Summary table

Chapter 6. Income from economic activities. General issues

• Delimitation of the returns from economic activities

  Table: tax qualification of the income obtained in the development of certain activities

• Assets assigned to an economic activity

  Summary table: criteria for impact on economic activity

  Please note that this table includes content that also affects Chapter 6 of the Handbook in the section " Treatment of capital gains or losses arising from assets related to the exercise of economic activities ".

• Method and modalities of determining the net income of economic activities

  • Summary table: methods and modalities of determining the net income of economic activities: direct estimate

  • Summary table: methods and modalities of determining the net income of economic activities: objective estimate

• Accounting and registration obligations:

  Summary table

Chapter 7. Income from economic activities. Direct estimation method

• Phase 1. Determination of net income

  Summary table: Determination of net income (Income - Expenses)

  Amortization: linear amortization coefficients table

  Amortization: simplified amortization table

• Summary table of all phases:

  Calculation of net income to be included in the tax base in EDN and EDS

Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)

• Activities included in the 2023 financial year in the objective estimation method

  List of activities with the indication of the Group or heading of the Tax on Economic Activities (IAE) that corresponds to it and the signs or modules provided for each activity

• Determination of reduced net income

  General outline: determination of reduced net income

• Appendix:Annual returns per module unit before amortization applicable in fiscal year 2023

  Modules applicable to each of the activities, included in Annex II of Order HFP/1172/2022, indicating their corresponding section in the Tax on Economic Activities (IAE)

Chapter 9. Returns on economic activities in objective estimation (II) (Agricultural, livestock and forestry activities)

• Agricultural, livestock, forestry and natural product processing activities to which the objective estimation method is applicable in 2023

  Table: List of Activities

• Determination of net income

  • General outline: determination of net income

  • Phase 1: Determination of prior net performance:

    Applicable net performance indices

  • Phase 2: Determination of reduced net income

    Amortization table for tangible and intangible fixed assets (except forestry activities)

• Appendix: List of natural products, services and accessory activities carried out by farmers, ranchers and forestry activity owners and performance indices applicable in the 2023 financial year

  • Farms

  • Livestock farms

  • Forestry operations

Chapter 11. Capital gains and losses

• Determining the amount of capital gains or losses: general rules

  Derived from onerous or lucrative transmissions:

  • General calculation rules: summary diagrams

  • Transitional regime (ninth transitional provision of the Personal Income Tax Law):

    Calculation of the profit generated: special rule on listed securities

    Calculation of the applicable reduction:

    • Summary table: application of drawdown coefficients

    • Table: Reducing percentages applicable to the reducible capital gain based on the nature of the asset

• Determining the amount of capital gains or losses: specific valuation standards

  • Special case: Payment of dividends through the delivery of fully paid-up shares

  • Summary table: specific valuation rules

• Declaration and taxation of capital gains and losses

  Special reference to subsidies and public aid

• Excesses of adjudication in the extinction of the condominium :

  Table: excesses of adjudication in the termination of the condominium. TEAC Resolution of June 7, 2018

• Paintings: taxation of usufruct on real estate

  • Usufruct and dismemberment of property

  • Constitution of usufruct

  • Transfer of usufruct

  • Extinction of usufruct and consolidation of ownership

  • Transfer of real estate after consolidation of ownership

Chapter 12. Integration and compensation of revenue

• Components of general income and savings income:

  Summary tables

• Integration and compensation of income in the general tax base:

  Summary table

• Integration and compensation of income in the taxable savings base:

  Summary table

Chapter 13. Determination of the taxpayer's income subject to tax: taxable base

• Determination of general and savings taxable bases:general outline

• Reductions in the general tax base

  • Summary table: reductions in the general tax base

  • Summary table: reductions for contributions to social security systems

  • Summary table: reductions for compensatory pensions and food annuities

    Please note that this box includes content that also affects the following chapters:

    • Chapter 2 : exempt income from article 7 of the Personal Income Tax Law for “ Annuities for maintenance in favor of children”.

    • Chapter 3: work income by express legal provision for “ Compensatory pensions received from the spouse and alimony annuities .”

    • Chapter 15 : specialties in determining the full state and regional quota for " Annual maintenance payments for children".

  Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: minimum personal and family

  • Summary table of the personal minimum, by descendants, by ascendants and by disability

  • Comparative table of the amounts of the personal and family minimums, state and regional, for 2023

  • Table: judicial separations, divorces or annulments (with children): Joint taxation and application of the minimum for descendants

  Chapter 15. Tax calculation: determination of full quotas

  Graphic scheme: Application of personal and family minimum and determination of full contributions

  Chapter 16. General deductions from the quota in the 2023 fiscal year

  • Scheme of applicable deductions

    Graphic diagram of the application on the amount of the full quotas of the general and autonomous deductions

  • Deductions for incentives and stimuli to business investment in economic activities in direct estimation

    • General regime and special regimes of deductions for incentives and stimuli to business investment of the Corporate Income Tax Law

      • Table: general deduction regime:

      • Table: Special deduction regimes (support programs for events of exceptional public interest)

    • Special regime for business investments in the Canary Islands

      • Summary table: deductions for investments in the Canary Islands:

      • Table of applicable percentages and the deduction base for each of the deductions in articles 35 and 36 of the LIS

    • Special tax regime of the Balearic Islands: table of limits on "minimis" aid

  • Deductions for energy efficiency improvement works in homes:

    Summary table

  Chapter 18. Net rate, rate resulting from self-assessment, differential rate and result of the declaration

  • Determination of the net quota, differential quota and quota resulting from the declaration

    Graphic diagram of operations for determining the net rate, differential rate and the result of the declaration

  • Increase in net contributions, both state and regional, due to loss of the right to deductions from previous years

    Table of due dates for filing deadlines and current late payment interest rates

  • Tax return result

    General outline: calculation of the result of the declaration

  • Regularization of tax situations by filing a supplementary self-assessment:

    Applicable surcharges