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Practical manual for Income Tax 2021.

Guide to the main new developments in personal income tax in fiscal year 2021

  1. Tax Management
  2. Exemptions
  3. Return on real estate property
  4. Income from movable capital
  5. Performance of economic activities
  6. Capital gains and losses
  7. Special procedures
  8. Net tax base
  9. Personal and family tax-free threshold
  10. Tax Calculation: determination of full quotas
  11. Deductions from the full fee
  12. Regularization of tax situations
  13. Other issues of interest