Pajak penghasilan for Individuals is a personal tribute and direct levied according to the principles of equality, generality and progressiveness, the income of individuals according to their nature and their personal and family circumstances.
The object of this tax the taxpayer’s income, defined as all his income, capital gains and losses and income allocations established by law, regardless of where they had produced and whatever the residence
the payer. It is a partially ceded to the Autonomous Communities tax.
The income tax applies throughout the Spanish territory. This shall be without prejudice to the regional tax regimes concert and Economic Agreement into force, respectively, in the Provinces of the Basque Country and in Navarra. In the Canary Islands, Ceuta and Melilla specialties under specific legislation and the Personal Income Tax Law are taken into account.
A taxable event obtaining income by the taxpayer.
Comprising the income of the taxpayer:
a) The income from work.
b) The return of capital.
c) The return of economic activities.
d) Gains and losses.
e) The attributions of income that are established by law.