The manual responds to the intention of disseminating the Personal Income Tax through a rigorous, total 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 year's news and the deductions of each Autonomous Community.

The Tax Agency is committed to minimizing the compliance costs that citizens must bear in their relations with the Public Treasury. With the purpose of fulfilling this commitment, the Tax Agency makes a battery of means available to citizens, which will facilitate the presentation of their 2021 Income Tax return.

You can consult the manual from the electronic office 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.

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

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