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/242/2025, of March 13,which approves the return forms for Personal Income Tax and Wealth Tax, fiscal year 2024, determines the place, form and deadlines for filing them, establishes the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax return, determines the general conditions and the procedure for submitting both by electronic means and develops the sixteenth final provision of Law 7/2024, of December 20, which establishes a Complementary Tax to guarantee a minimum global level of taxation for multinational groups and large national groups, a Tax on the interest margin and commissions of certain financial institutions and a Tax on liquids for electronic cigarettes and other tobacco-related products, and modifies other tax regulations (BOE, March 14, 2025)
Processing regulations
Order HAC/242/2025, of March 13,which approves the return forms for Personal Income Tax and Wealth Tax, fiscal year 2024, determines the place, form and deadlines for filing them, establishes the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax return, determines the general conditions and the procedure for submitting both by electronic means and develops the sixteenth final provision of Law 7/2024, of December 20, which establishes a Complementary Tax to guarantee a minimum global level of taxation for multinational groups and large national groups, a Tax on the interest margin and commissions of certain financial institutions and a Tax on liquids for electronic cigarettes and other tobacco-related products, and modifies other tax regulations (BOE, March 14, 2025)
Regulations approving the inclusion of the procedure or service in the registry
Order HAP/2194/2013, of November 22,which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 26-November-2013)