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Practical manual for Income Tax 2020.

Who is required to file the 2020 personal income tax return?

Regulations: Art. 96; thirty-fourth transitional provision and eighteenth transitional provision.3 Law IRPF ; art. 61 and twelfth transitional provision of the Regulation.

  1. Delimitation of the obligation to declare in personal income tax
  2. Taxpayers not required to declare - summary table
  3. Examples of taxpayers required to declare