Skip to main content
Practical Guide to Income Tax 2025. Part 1.

Regulations

State regulations have opted for the link to consolidated text of the BOE, as a document that is part of the original text of the standard the modifications and corrections that it has had since its origin. However, if 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 applicable regulations in 2025, take into account, in the consolidated text, the entry into force and the dates from which the modifications introduced in the various articles and provisions take effect.

  1. Basic state regulations
  2. Consolidated regulations as of December 31, 2025
  3. Regional regulations in relation to personal income tax (legal provisions)