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Form 100. 2018 Personal Income Tax return

3.5.2. Other standards cited

  • Act 58/2003, of 17 December, General Tax (Official State Gazette of 18 December).

  • Legislative Royal Decree 1564/1989, of 22 December, approving the Revised Text of the Spanish Corporations Act (Official State Gazette of 27 December; EC of 1 February 1990).

  • Act 20/1991, of 7 June, amending the tax aspects of the Canary Islands Economic and Tax Regime (Official State Gazette of 8 June; EC of 23 October).

  • Act 37/1992 of 28 December on Value Added Tax (Official State Gazette of 29 December; EC of 8 February 1993).

  • Royal Decree 1624/1992 of 29 December approving the Value Added Tax Regulation (BOE of 31 December; EC 8 February 1993)

  • Act 19/1994, of 6 July, amending the Canary Islands Economic and Tax Regime (Official State Gazette of 7 July).

  • Act 29/1994, of 24 November, on Urban Leases (Official State Gazette of 25 November).

  • Act 19/1995, July 4, on the Modernisation of Agricultural Exploitations (Official State Gazette of July 5).

  • Legislative Royal Decree 8/2004, of 29 October, approving the revised text of the Act on civil liability and insurance in the movement of motor vehicles. (Official State Gazette of 5 November)

  • Legislative Royal Decree 6/2004, of 29 October, approving the revised text of the Act on the regulation and supervision of private insurance. (Official State Gazette of 5 November)

  • Legislative Royal Decree 1/2002, of 29 November, approving the Law on the Regulation of Pension Plans and Funds. (Official State Gazette of 13 December).

  • Act 49/2002 of 23 December on the tax regime of non-profit organisations and on tax incentives for patronage. (Official State Gazette of 24 December).

  • Royal Decree 2146/2004 of 5 November, implementing measures to meet the commitments arising from the celebration of the XXXII edition of the Copa del América in the city of Valencia. (Official State Gazette 6 November).