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.
Faithful to this purpose, and in order to facilitate taxpayers' compliance with their tax obligations, the Tax Agency makes available the edition of the Practical Manual on Personal Income Tax (IRPF) for the 2024 fiscal year, 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 with the rules that regulate them, in addition to diagrams and tables that facilitate the understanding of certain technical aspects of it or a summary of criteria as well as practical assumptions that are considered useful to clarify those issues that are doubtful or that imply greater complexity. It also contains detailed and comprehensive personal and family minimums, scales, and regional deductions approved by the Autonomous Communities in the exercise of regulatory powers, along with the criteria they provide for their application.
Furthermore, given the volume that the manual has acquired over the years, and with the desire to make the information it contains more accessible, manageable, and easier to read or consult, the following improvements have been introduced:
First, considering their usefulness and interest to taxpayers, the 2023 edition includes an annex that includes a chapter index with all the diagrams and explanatory tables included in the Manual, some of which affect multiple chapters, to facilitate their search and location through their link to the section of the document where they are located.
Secondly, as a new feature of this exercise, its content has been structured into two separate volumes: Volume 1, which covers the general part of the Tax, and Volume 2, which lists the specific provisions of the Autonomous Communities, specifically, the autonomous deductions and their applicable regulations. The significant increase in regional deductions in recent years has played a significant role in this decision to present the manual in two volumes, highlighting the need to dedicate a separate volume to their study. Notwithstanding the division made, the content of Volume 2 must be compared with Volume 1, for a complete and coherent view of the applicable regulations.
In any case, and within the framework of the 2024 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