Law 35/2006, of November 28, on Personal Income Tax and partial modification of the laws on Corporate Taxes, on Non-Resident Income and on Wealth. (BOE November 29)
Law 26/2014 of November 27, which modifies Law 35/2006 of November 28.
Royal Decree 633/2015 amending the Personal Income Tax Regulations.
Royal Decree 1003/2014 which modifies the regulation of the Personal Income Tax.
Royal Decree Law 9/2015 of July 10 on urgent measures to reduce the tax burden borne by Personal Income Tax taxpayers and other economic measures.
Royal Decree 439/2007, of March 30, which approves the Personal Income Tax Regulation (BOE March 31).
Law 14/2013, of September 27, on support for entrepreneurs and their internationalization.
Royal Decree 1065/2007, of July 27, which approves the General Regulation of the actions and procedures of tax management and inspection and the development of common standards for tax application procedures.
Law 19/1991, of June 6, on Wealth Tax (BOE of June 7).
Law 27/2014 of November 27 on Corporate Tax.
Royal Decree 634/2015 of July 10 approving the Corporate Tax Regulations.
Order HFP 1159/2017 of November 28, which develops for the year 2018 the objective estimation method for the Personal Income Tax and the special simplified regime for the Value Added Tax.
Law 6/2018 of July 3 on General State Budgets for the year 2018 (BOE of June 28).
Law 18/2014 of October 15, approving urgent measures for growth, competitiveness and efficiency (BOE of October 17).
Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations (BOE of December 19).
Order HAC/277/2019, of March 4, approving the declaration models for Personal Income Tax and Wealth Tax, fiscal year 2018, determining the place, form and deadlines for submission of these, the procedures for obtaining, modifying, confirming and presenting the draft declaration of the Personal Income Tax are established, the general conditions and the procedure for the presentation of both by telematic or telephone means are determined.