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Practical Guide to Income Tax 2025. Part 1.

Guide to the main changes in Personal Income Tax in the 2025 fiscal year

The Tax Agency's electronic headquarters incorporates a «Virtual Assistant for Rent", where you can ask any questions you may have regarding the 2025 Personal Income Tax or the preparation of your tax return.

  1. Tax Management
  2. Exemptions
  3. Earned income
  4. Performance of economic activities
  5. Special procedures
  6. Net tax base
  7. Personal and family tax-free threshold
  8. Tax calculation: determination of full quotas
  9. Deductions from the full fee
  10. Deductions from the total liquid contribution
  11. Due tax
  12. Tax return result
  13. Other issues of interest