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Form 100. Personal Income Tax Return 2018

3.5.1. National regulations

  • Law 35/2006, of November 28, on Personal Income Tax and partial amendment of the laws on Corporate Tax, Non-Resident Income Tax and Wealth Tax. (Official State Gazette, November 29)
  • Law 26/2014 of 27 November amending Law 35/2006 of 28 November.
  • Royal Decree 633/2015 amending the Personal Income Tax Regulations.
  • Royal Decree 1003/2014 amending the regulations on personal income tax.
  • Royal Decree Law 9/2015 of July 10 on urgent measures to reduce the tax burden borne by taxpayers of the Personal Income Tax and other economic measures.
  • Royal Decree 439/2007, of March 30, approving the Regulations of the Personal Income Tax (BOE March 31).
  • Law 14/2013, of September 27, on support for entrepreneurs and their internationalization.
  • Royal Decree 1065/2007, of July 27, approving the General Regulations on the actions and procedures of tax management and inspection and the development of the common rules for the procedures for the application of taxes.
  • 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 10 July approving the Corporate Tax Regulations.
  • Order HFP 1159/2017 of 28 November, which develops for the year 2018 the objective estimation method of the Personal Income Tax and the simplified special regime of the Value Added Tax.
  • Law 6/2018 of July 3 on the General State Budget for the year 2018 (Official State Gazette 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, regulating the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifying certain tax regulations (BOE of December 19).
  • Order HAC/277/2019, of March 4, approving the models for the declaration of Personal Income Tax and Wealth Tax for the year 2018, determining the place, form and deadlines for their presentation, establishing the procedures for obtaining, modifying, confirming and presenting the draft declaration of Personal Income Tax, determining the general conditions and the procedure for presenting both by electronic or telephone means.