The Official State Gazette of 30 December 2017 published Royal Decree-Law 20/2017, of 29 December 2017, extending and approving various tax measures and other urgent employment- and social security-related measures (the “Measures Royal Decree-Law”), which, inter alia, revises the elements of tax law that are traditionally amended by the Budget Law and, due to starting to apply on 1 January 2018, needed to be approved urgently. Garrigues, Taxand Spain, explores.
Various royal decrees amending the regulations on a number of taxes were published on the same date:
Royal Decree 1074/2017, of 29 December 2017, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of 30 March 2007, the Corporate Income Tax Regulations, approved by Royal Decree 634/2015, of 10 July 2015, and the Inheritance and Gift Tax Regulations, approved by Royal Decree 1629/1991, of 8 November 1991
Royal Decree 1075/2017, of 29 December 2017, amending the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of 29 December 1992, the Transfer and Stamp Tax Regulations, approved by Royal Decree 828/1995, of 29 May 1995, the Excise and Special Taxes Regulations, approved by Royal Decree 1165/1995, of 7 July 1995, the Regulations on the tax on fluorinated greenhouse gases, approved by Royal Decree 1042/2013, of 27 December 2013, the Regulations on invoicing obligations, approved by Royal Decree 1619/2012, of 30 November 2012, Royal Decree 3485/2000, of 29 December 2000, on relief and exemptions under diplomatic, consular and international organisation arrangements and amending the General Vehicle Regulations, approved by Royal Decree 2822/1998, of 23 December 1998, and Royal Decree 1065/2007, of 27 July 2007, approving the General Regulations on tax management and audit work and procedures and implementing the common rules on procedures for applying taxes.
