New end-of-year tax legislation (2017) - Amendments to the regulations on a number of taxes
Tax Commentary 1-2018
The Official State Gazette of December 30, 2017 published Royal Decree-Law 20/2017, of December 29, 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 January 1, 2018, needed to be approved urgently. This new piece of legislation entered into force on the date it was published, i.e. December 30, 2017.
The Official State Gazette of December 30, 2017 published Royal Decree-Law 20/2017, of December 29, 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 January 1, 2018, needed to be approved urgently. This new piece of legislation entered into force on the date it was published, i.e. December 30, 2017.
Various royal decrees amending the regulations on a number of taxes were published on the same date.
In this newsletter, we summarize the most notable elements of these royal decrees:
- 1. Amendments in relation to personal income tax
- 2. Amendments in relation to corporate income tax
- 3. Amendments in relation to VAT and invoicing obligations
- 4. Amendments in relation to other taxes
CONTENT IN SPANISH
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