Personal Income Tax
We will inform you about the tax and help you prepare and file your income tax return.
Personal Income Tax Tools
Through the Income Tax Virtual Assistant, you can formulate your own questions, which will be answered in a personalised manner, on real estate matters and the most frequently asked questions regarding the Income Tax Campaign.
If you need further information, you can access the Income Tax Information Centre, which will allow you to select the different options that will be shown to you to get answers to general questions about Personal Income Tax, as well as specific issues relating to economic activities.
Access all the information and procedures for completing and filing your 2022 income tax return
Find out about the changes in the Personal Income Tax regulations and the new INFORMA references
You will be able to find out how to prepare your income tax return and you will be able to file your income tax return for the current and previous years
Consult or modify your tax return, the account to which you paid by direct debit and obtain information about your refund
Responds to requests and submits documentation, appeals and complaints
What it certifies and how to apply
What income is exempt
We’ll inform you about the deductions you can apply for children and other descendants and for people with disabilities
Find out about the systems for determining the income from your activity, what your obligations are as an entrepreneur or professional and the entities in attribution of income
We’ll inform you about personal income tax payments on account
Ley 35/2006, de 28 de noviembre,
del Impuesto sobre la Renta de las Personas Físicas y de modificación parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio
Real Decreto 439/2007, de 30 de marzo,
por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas y se modifica el Reglamento de Planes y Fondos de Pensiones, aprobado por Real Decreto 304/2004, de 20 de febrero.