Form 100. Personal Income Tax. Annual return.
General Details
Denomination
Form 100. Personal Income Tax. Annual return.
Procedure type
Taxation
Subject
Taxes
Purpose
Personal Income Tax Return.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematics.
AEAT offices.
Associates.
Other offices authorized to prepare tax returns through the AEAT assistance program.
Documentation
Model 100 or 102
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, Others, PIN Code
Level of interactivity
Level 5: Proactive
Regulations
Basic Regulations
Order HAC/265/2024, of March 18,by which the models of declaration of the Personal Income Tax and the Wealth Tax, fiscal year 2023, are approved, the place, form and deadlines for their presentation are determined, the procedures for obtaining, modifying, confirming and presenting the draft declaration of the Personal Income Tax are established, the general conditions and the procedure for presenting both by electronic means are determined and the reimbursement of the aid provided for in article 31 of Royal Decree-Law 11/2022, of June 25, is regulated, by which certain measures are adopted and extended to respond to the economic and social consequences of the war in Ukraine, to deal with situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma (BOE 22-March-2024)
Processing regulations
Order HAC/265/2024, of March 18,by which the models of declaration of the Personal Income Tax and the Wealth Tax, fiscal year 2023, are approved, the place, form and deadlines for their presentation are determined, the procedures for obtaining, modifying, confirming and presenting the draft declaration of the Personal Income Tax are established, the general conditions and the procedure for presenting both by electronic means are determined and the reimbursement of the aid provided for in article 31 of Royal Decree-Law 11/2022, of June 25, is regulated, by which certain measures are adopted and extended to respond to the economic and social consequences of the war in Ukraine, to deal with situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma (BOE 22-March-2024)
Regulations approving the inclusion of the procedure or service in the registry
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 26-November-2013)