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Order HAC/277/2026 establishes the official forms, the procedures for obtaining and amending draft returns, and the conditions for the electronic filing of Personal Income Tax (IRPF) and Wealth Tax returns for the 2025 tax year. The regulation governs the interaction with the State Tax Administration Agency for the management of these taxes (ref. BOE index).
For individuals and taxpayers subject to Wealth Tax, the regulation defines the operational roadmap for meeting their 2025 tax obligations. It establishes the technical mechanisms for the validation of draft returns and electronic filing, ensuring compliance with the IRPF Law Regulations (ref. BOE index).
The tax team reviews your specific situation.
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