Form 100. Personal Income Tax. Annual return.
General Details
Denomination
Form 100. Personal Income Tax. Annual return.
Procedure type
Taxation
Subject
Taxes
Purpose
Personal Income Tax Return.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematics.
AEAT offices.
Associates.
Other offices authorized to prepare tax returns through the AEAT assistance program.
Documentation
Model 100 or 102
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, Others, PIN Code
Level of interactivity
Level 5: Proactive
Regulations
Basic Regulations
Order HAC/277/2026, of March 25,which approves the models of declaration of Personal Income Tax and of Wealth Tax, 2025 tax year, determines the place, form and deadlines for their presentation, establishes the procedures for obtaining, modifying, confirming and presenting the draft declaration of Personal Income Tax and determines the general conditions and the procedure for the presentation of both by electronic means (BOE, 27-March-2026)
Processing regulations
Order HAC/277/2026, of March 25,which approves the models of declaration of Personal Income Tax and of Wealth Tax, 2025 tax year, determines the place, form and deadlines for their presentation, establishes the procedures for obtaining, modifying, confirming and presenting the draft declaration of Personal Income Tax and determines the general conditions and the procedure for the presentation of both by electronic means (BOE, 27-March-2026)