Population scope

The population framework consists of all taxpayers required to file Personal Income Tax in accordance with the provisions of Article 96 of Law 35/2006, of November 28, on Personal Income Tax and other Tax Regulations, and Article 61 of the Tax Regulations, approved by Royal Decree 439/2007, of March 30, with the limits and conditions established in said articles. Furthermore, all those who are not required to declare but have done so are included in the population.