The manual responds to the intention of disseminating the IRPF through a rigorous, comprehensive and updated vision of the tax. It contains practical assumptions, diagrams and tables to facilitate understanding, as well as instructions for completing the Income Tax return. The manual also includes the applicable administrative and judicial criteria and two guides with the latest developments of the year and the deductions for each Autonomous Community.

The Tax Agency is committed to minimising the compliance costs that citizens must bear in their relations with the Treasury. In order to fulfill this commitment, the Tax Agency makes available to citizens a range of resources that will facilitate the filing of their 2021 Income Tax Return.

You can consult the manual from the electronic headquarters or the app of the Tax Agency. It is in HTML format, which makes it easy to access, navigate through its sections and optimize its content.

In any case, and within the framework of the 2021 Income Tax campaign, it constitutes a good opportunity for those who wish to deepen their knowledge of the tax.

You can access the manual at the following link: Income Tax Manual 2021 .