Filing
One of the main objectives of the State Tax Administration Agency is to minimise the compliance costs that citizens must bear in their relations with the Public Treasury.
In keeping with this purpose, and in order to make it easier for taxpayers to comply with their tax obligations, the Tax Agency makes available the edition of the Practical Manual of Personal Income Tax (IRPF) for the year 2023, adapted to the HTML language, which has been prepared by the Tax Management Department.
The Manual responds to the intention of disseminating the IRPF through a rigorous, comprehensive and updated vision of the tax. To this end, it includes, in addition to the compilation of the administrative and judicial criteria applicable in the exercise, the explanation and didactic description of the content of IRPF by subjects, topics and concepts, relating each of them to the regulations that govern them, in addition to diagrams and tables that facilitate the understanding of certain technical aspects of the same or a summary of criteria as well as practical assumptions that are considered useful to clarify those issues that raise doubts or that imply greater complexity. Likewise, the Manual contains information regarding the completion of the IRPF form that is approved each year and the new features that are introduced in it or in the campaign for filing the IRPF declarations.
Given the volume that the diagrams and explanatory tables included in the Manual have acquired, some of which affect several chapters, and considering that these are useful and of interest to taxpayers, a new feature of this campaign has been added: an annex that includes an index by chapters of all of them, to facilitate their search and location through their link with the part of the document where they are located.
In any case, and within the framework of the 2023 Income Tax campaign, it constitutes a good opportunity for those who wish to deepen their knowledge of the tax.
Furthermore, its preparation in this digital format HTML seeks to achieve three basic objectives that have been repeatedly demanded by taxpayers.
The first is its web accessibility, that is, ensuring that access to it is possible for the maximum number of people, regardless of their knowledge or personal or physical abilities and regardless of the technical characteristics of the equipment used to access the web.
The second is to simultaneously enable and make available to taxpayers the contents of the Manual in other languages or co-official languages.
The third and final objective is to optimize the use of its content, that is, an effective use of the content of the Manual that avoids the duplication of documents on the Tax Agency website on the same topics, reducing excess storage and the need to update a plurality of comparatively coincident documents.
The advantages provided by the Manual in HTML and the need to avoid discrepancies between the contents of the paper versions (still photo at a specific time) and in HTML of the Manual led to the decision in the 2020 Income Tax campaign to suppress the practical Income Tax Manual in paper and maintain only the version in HTML . A significant factor in this decision was the new functionality incorporated in the HTML version to generate a file in PDF format of the contents of the Manual, also allowing scrolling and navigation through it. This document PDF , both for its visual aesthetics (very similar to that of the paper Manual) and for allowing it to be printed on paper if desired, meets the demand that may be raised by taxpayers accustomed to handling the printed edition.
Furthermore, in response to the request of a significant number of taxpayers who use the application, the regional regulations of the IRPF of each Autonomous Community have been included alongside the state regulations through links to the consolidated texts of the BOE .
Taxation Management Department