New regulations for 2019
Skip information indexOrder HAC/773/2019, of 28 June, regulating the keeping of the records in Personal Income Tax
In the BOE of July 17, 2019, Order HAC /773/2019 was published, aimed at updating and revising the Order of May 4, 1993, which is repealed with the entry into force of this Order.
The aim of this Order is to revise the content of the record books, kept by taxpayers, on Personal Income Tax, the rules on which are established in Article 104 of Act 35/2006, of 28 November, on Personal Income Tax and to partially modify the laws of Corporation Tax, Non-Resident Income Tax and Wealth Tax, and Article 68 of the Regulations of Personal Income Tax, approved by Royal Decree 439/2007, of 30 March.
Another aim is to strengthen the option of these record books being suitable, with the necessary additions, as tax records of the taxes thus provided, in particular, ensuring that tax records of Personal income tax can be compatible with those required in Value Added Tax in the terms set forth in Article 62,3 of the Value Added Tax Regulations.
With a view to the filling out these record books, and within the framework of taxpayer assistance services and reduction in indirect tax, the Tax Agency will publish a format of record book on its website.