BOE-A-2006-20764
Personal income-tax act
Ley 35/2006, de 28 de noviembre
This is the income-tax act. Who must file and the campaign amounts are not copied here: the tax agency publishes them each year.
In force. The consolidated gazette page responded on 4 November 2026. Allowances and deductions often change through other acts.
Checked on November 4, 2026 · Identifier checked on boe.es
Open in the gazetteArticles used most
Duty to file
The rule exists, but the numeric thresholds must be read in the rule in force for that tax year.