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.

True to this purpose, and in order to make it easier for taxpayers to comply with their tax obligations when they are over 65 years of age, as well as to inform them of the tax benefits included in the IRPF , the Tax Agency makes available to you the edition of the specific Manual of the Personal Income Tax (IRPF) for the year 2023 for people over 65 years of age, adapted to the HTML language that has been prepared by the Tax Management Department. This Manual is divided into four clearly differentiated parts:

The first of these lists the income that people over 65 years of age can usually receive and that is taxed as work income in the IRPF .

In the second part, the incomes that are specifically articulated in the IRPF regulations as exempt or not subject to taxation are listed.

The third part provides information on the amounts and other issues relating to the personal, family and disability minimum approved by the State and, where applicable, those approved by the Autonomous Communities.

Finally, the fourth part includes state deductions for individuals and regional deductions related to people over 65 years of age.

As part of the 2023 Income Tax campaign, this manual is a good opportunity to learn about the specific tax regulations for people over 65 years of age.

Finally, its preparation in this digital HTML format allows access to it by the maximum number of people and its availability in other languages or co-official languages. In addition, from the "Generate PDF" option, it is possible to generate a PDF file of the contents of the Manual, which allows you to scroll and navigate through the document, as well as, if desired, print it on paper.

Taxation Management Department