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.
- Tax Management
- Subjection to tax due to personal obligation
- Exemptions
- Earned income
- Performance of economic activities
- Special procedures
- Net tax base
- Personal and family tax-free threshold
- Tax calculation: determination of full quotas
- Deductions from the full fee
- Due tax
- Tax return result
- Annex: compilation of diagrams and tables - summaries included in the Manual
- Other issues of interest