IRPF: Spanish Personal Income Tax

Known as LIRPF (Personal Income Tax Law), it regulates all matters related to the Spanish Personal Income Tax.

A Royal Decree that regulates Personal Income Tax and pension funds.

A law that regulates the relationship between the Tax Administration and taxpayers.

An overview of all the laws that have to do with Personal Income Tax.

An overview of direct and indirect taxes, procedures and formal obligations.

A Royal Decree that updates the rules concerning the system of tax penalties.

An article that explains the functioning of the different tax brackets, giving examples.

Tax Agency Website with information relevant to the taxpayer and online services.

All of the information relating to the Catalan Tax Agency and its activities as a management organization of own taxes and those assigned to the Catalan government.

A website that contains up-to-date information about the Personal Income Tax, with tables of the tax brackets corresponding to the different Autonomous Regions.

The Spanish Tax Authority's web page which explains the reductions and deductions you are allowed to make in your income tax return.

The Catalan Tax Authority's web page which explains the Personal Income Tax rates, deductions and procedures.

A compilation of news items about the Spanish Personal Income Tax (IRPF) published in Noticias Jurídicas.

A compilation of news items about the Spanish Personal Income Tax (IRPF) published in La Vanguardia newspaper.

A compilation of news items about the Spanish Personal Income Tax (IRPF) published in El País newspaper.

A compilation of news items about the Spanish Personal Income Tax (IRPF) published in El Economista newspaper.

A compilation of news items about the Spanish Personal Income Tax (IRPF) published in El Diario newspaper.

A compilation of news items about the Spanish Personal Income Tax (IRPF) published in VLex.

Description and statistics about tax fraud in Spain.

An entry about tax evasion in Wikipedia. It contains information about what it is, methods, the prosecution of tax fraud, known cases, tax fraud in Spain and Venezuela.

Differences between tax fraud, tax evasion and tax avoidance.

The Spanish Tax Authority's Tax Fraud Prevention Plan.

A law whose purpose is to approve different regulatory amendments intended to prevent tax fraud.

A compilation of news items about tax fraud published in the El País newspaper.

Instructions provided by the Spanish Tax Authorities for filling in form 130, the Personal Income Tax return.

A dossier that analyses the impact of Personal Income Tax after the last reform.

A journal that talks about the changes that the Personal Income Tax Law has undergone in Spain since it was created.