Filing

One of the main objectives of the State Tax Administration Agency is to help citizens comply with their tax obligations.

With this premise, the Tax Agency makes available to you the edition of the Specific Manual of the Personal Income Tax ( IRPF ) of the fiscal year 2024 for people over 65 years of age, which constitutes, in any case and within the framework of the Income 2024 campaign, a good opportunity to learn about the specific and updated regulations of IRPF 2024 and in particular, the tax benefits for people over 65 years of age.

This Manual is divided into four clearly differentiated parts:

The first of these lists the income that people over 65 years of age can usually receive and that is taxed as work income in the IRPF .

In the second part, the incomes that are specifically articulated in the IRPF regulations as exempt or not subject to taxation are listed.

The third part provides information on the amounts and other issues relating to the personal, family and disability minimum approved by the State and, where applicable, those approved by the Autonomous Communities.

Finally, the fourth part includes state deductions for individuals and regional deductions related to people over 65 years of age.

Finally, its preparation in this digital HTML format allows access to it by the maximum number of people and its availability in other languages or co-official languages. In addition, this HTML version allows you to generate a PDF file of the Manual's contents, making it easier to navigate and browse through, as well as, if desired, print it on paper.

Taxation Management Department