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 the 2023 personal income tax return?

  Summary table: taxpayers not required to declare

• Payment of personal income tax debt

  Summary table: income modalities available according to the payment option chosen (instalments or not in installments)

• Direct debit of payment

  Summary table: terms and conditions to carry out the direct debit and pay the debt according to the payment option chosen, in installments or not in installments

Chapter 2. General issues

• Compensation for dismissal or dismissal of the worker

  Summary table: exemption from compensation for dismissal or dismissal of the worker 

• Scholarships

  Summary table: maximum annual financial award exempt from scholarships

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

  Summary table: scope and content of the regime

Chapter 3. Earned income

• Work performance by express legal provision

  Table: contributions to protected assets of people with disabilities

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

  • Episode 2: income exempt from article 7 of the Personal Income Tax Law for " Work income 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 people with disabilities "

• Special rules for valuing work income 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 workers

• Tax consideration of per diems and allowances for travel expenses

  Summary table: allowances for maintenance and stay expenses exempt from tax

• Net income from the work to be integrated into the tax base

  General scheme: determination of net reduced return on labor

  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: applicable reductions on benefits received in the form of capital derived from private social security systems

  Summary table: collective dismissals: exempt compensation, reduction for irregularity of 30 percent 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 of article 7 of the Personal Income Tax Law for “Compensation for dismissal or dismissal of the worker” in case of collective dismissal .

Chapter 4. Returns on capital assets

• General scheme: determination of the net return on real estate capital

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

Chapter 5. Investment income

• General issues:

  • General scheme: classification according to its integration in the tax base

  • Table: classification of yields according to their origin

• Income from the transfer of own capital to third parties

  • Determination of full performance: scheme of the fiscal regime of the State's Public Debt

  • Determination of net return: general scheme

• Taxation of life or disability insurance contracts and capitalization operations

  Summary table

Chapter 6. Returns from economic activities. General issues

• Delimitation of income from economic activities

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

• Heritage elements assigned to an economic activity

  Summary table: impact criteria for the purposes of economic activity

  Please note that this table includes content that also affects chapter 6 of the Manual in section " Treatment of capital gains or losses derived from elements affected by the exercise of activities economic ".

• Method and modalities for determining the net return from economic activities

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

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

• Accounting and registration obligations:

  Summary table

Chapter 7. Returns from economic activities. Direct estimation method

• Phase 1. Determination of net return

  Summary table: determination of net performance (Income - Expenses)

  Amortization: linear amortization coefficients table

  Amortization: simplified amortization table

• Summary table of all phases:

  Calculation of the net income to be integrated into 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 fiscal year 2023 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 yield

  General scheme: determination of reduced net return

• 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, with indication of its corresponding heading in the Economic Activities Tax (IAE)

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

• Agricultural, livestock, forestry and transformation of natural products activities to which the objective estimation method is applicable in 2023

  Table: list of activities

• Determination of net return

  • General scheme: determination of net return

  • Phase 1: Determination of prior net performance:

    Applicable net return indices

  • Phase 2: Determination of the net reduced return

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

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

  • Agricultural holdings

  • Livestock farms

  • Forestry exploitations

Chapter 11. Capital gains and losses

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

  Derived from onerous or lucrative transmissions:

  • General calculation rules: summary-schemes

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

    Calculation of the profit generated: special rule on listed securities

    Calculation of applicable reduction:

    • Summary table: application of abatement coefficients

    • Table: Reducing percentages applicable to the reducible capital gain depending on the nature of the capital element

• Determination of 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 public subsidies and aid

• Excess allocation in the termination of the condominium :

  Table: excess adjudication in the extinction 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 tax base of savings:

  Summary table

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

• Determination of the general taxable bases and savings:general scheme

• Reductions in the general tax base

  • Summary table: reductions in the general tax base

  • Summary table: reductions for contributions and contributions to social security systems

  • Summary table: reductions for compensatory pensions and annuities for food

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

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

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

    • Chapter 15 : specialties in the determination of the full state and regional quota for " Annuities for maintenance in favor of children s".

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

  • Table-summary of the personal minimum, by descendants, by ascendants and by disability

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

  • Table: judicial separations, divorces or annulments (with children): Joint taxation and application of the minimum by 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 fiscal year 2023

  • Applicable deductions scheme

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

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

    • General regime and special regimes of deductions for incentives and stimuli for business investment of the Corporate 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 the applicable percentages and the deduction base in each of the deductions of articles 35 and 36 of the LIS

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

  • Deductions for energy efficiency improvement works in homes:

    Summary table

  Chapter 18. Liquid fee, fee resulting from self-assessment, differential fee and result of the declaration

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

    Graphic diagram of operations for determining the liquid fee, differential fee and the result of the declaration

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

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

  • Tax return result

    General scheme: calculation of the result of the declaration

  • Regularization of tax situations through the presentation of complementary self-assessment:

    Applicable surcharges