Filing

One of the main objectives of the State Tax Administration Agency is to help citizens comply with their tax obligations.

With this premise, the Tax Agency makes available to you the edition of the Specific Manual of Personal Income Tax (PIT) of the 2024 tax year for people over 65 years of age, which constitutes, in any case and within the framework of the 2024 Income Tax campaign, a good opportunity to learn about the specific and updated regulations of the PIT 2024 and, in particular, tax benefits for people over 65.

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 income from work in the PIT.

In the second part, the incomes that are specifically articulated in the regulations of the PITas exempt or not subject to taxation.

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.

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, this HTML version allows you to generate a PDF file of the Manual's contents, making it easier to navigate and browse through, as well as, if desired, print it on paper.

Taxation Management Department