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Form 100. Personal Income Tax Return Declaration 2017

3.5.1. National regulations

  • Law 35/2006, of November 28, on Personal Income Tax and partial amendment of the laws on Corporate Tax, Non-Resident Income Tax and Wealth Tax. (Official State Gazette, November 29)
  • Law 26/2014 of 27 November amending Law 35/2006 of 28 November.
  • Royal Decree 633/2015 amending the Personal Income Tax Regulations.
  • Royal Decree 1003/2014 amending the regulations on personal income tax.
  • Royal Decree Law 9/2015 of July 10 on urgent measures to reduce the tax burden borne by taxpayers of the Personal Income Tax and other economic measures.
  • Royal Decree 439/2007, of March 30, approving the Regulations of the Personal Income Tax (BOE March 31).
  • Law 14/2013, of September 27, on support for entrepreneurs and their internationalization.
  • Royal Decree 1065/2007, of July 27, approving the General Regulations on the actions and procedures of tax management and inspection and the development of the common rules for the procedures for the application of taxes.
  • Law 19/1991, of June 6, on Wealth Tax (BOE of June 7).
  • Law 27/2014 of November 27 on Corporate Tax.
  • Royal Decree 634/2015 of 10 July approving the Corporate Tax Regulations.
  • HFP Order 1823/2016 of November 25, which develops for the year 2017 the method of objective estimation of the Personal Income Tax and the special simplified regime of the Value Added Tax.
  • Law 3/2017 of June 27 on General State Budgets for the year 2017 (BOE of June 28).
  • Law 18/2014 of October 15, approving urgent measures for growth, competitiveness and efficiency (BOE of October 17).
  • Law 22/2009, of December 18, regulating the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifying certain tax regulations (BOE of December 19).
  • Order HFP/255/2017, of March 21, approving the declaration models for Personal Income Tax and Wealth Tax, fiscal year 2016, determining the place, form and deadlines for submission of them, the procedures for obtaining, modifying, confirming and presenting the draft Personal Income Tax declaration are established, the general conditions and the procedure for the presentation of both by telematic or telephone means and by which modifies 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 March 23)