The laws, instructions and decisions behind the authority's services.
The principal law imposing income tax on individuals and companies: taxable sources, allowances, the progressive scale, assessment, collection and objection.
An annual tax on the income of built property, covering rents and exemptions.
The legal basis for the validity of electronic documents, notices and signatures issued by the authority's systems.
The annual allowances and progressive scale used for salary and income tax.
The Ministerial Council for Economy decision approving the 2026 profession income estimation tables used by this site's calculator.
Mandatory electronic invoicing for licensed merchants and the taxation of e-commerce.
