Regional regulations in relation to personal income tax (legal provisions)

In the regional regulations, the link to the consolidated text of the BOE has been chosen, as a document that integrates into the original text of the standard the modifications and corrections that it has had since its origin. However, when there is no consolidated text, this condition will be specifically indicated in the affected regulations.

In addition to the latest consolidated and updated text of the main regulations of the legal system, the intermediate versions that correspond to each of the modifications that it has undergone over time, the State Agency Official Gazette offers.

Each time a consolidated standard is subject to a subsequent modification, a notice appears in the consolidated text of the BOE below the list of versions, indicating that the latest update is in process. The time between publication in the BOE of the modification and the preparation of a new consolidated version that incorporates it is usually between 1 and 3 business days, according to the BOE website.

Warning : To determine the regulations applicable in 2024, take into account, in the consolidated text, the entry into force and the dates from which the modifications introduced in the different articles and provisions take effect.