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Practical Income Manual 2023.

Guide to the main new developments in personal income tax in 2023

The electronic headquarters of the Tax Agency incorporates a « Virtual Income Assistant », where you can ask different questions in relation to personal income tax 2023 or the preparation of your declaration.

  1. Tax Management
  2. Subjection to tax due to personal obligation
  3. Exemptions
  4. Earned income
  5. Performance of economic activities
  6. Special procedures
  7. Net tax base
  8. Personal and family tax-free threshold
  9. Tax calculation: determination of full quotas
  10. Deductions from the full fee
  11. Due tax
  12. Tax return result
  13. Annex: compilation of diagrams and tables - summaries included in the Manual
  14. Other issues of interest