The Official State Gazette (BOE) of 30 December published four royal decrees amending the implementing regulations for the General Taxation Law (LGT). Garrigues, Taxand Spain, examines:
Royal Decree 1070/2017, of 29 December 2017 amending the General Regulations on tax management and audit work and procedures and implementing the common rules on procedures for applying taxes, approved by Royal Decree 1065/2007, of 27 July 2007 (“the Audit Regulations”), and Royal Decree 1676/2009, of 13 November 2009, on the Council for the Defense of the Taxpayer
Royal Decree 1071/2017, of 29 December 2017 amending the General Collection Regulations, approved by Royal Decree 939/2005, of 29 July 2005 (“the Collection Regulations”)
Royal Decree 1072/2017, of 29 December 2017, amending the General Regulations on the tax penalty regime, approved by Royal Decree 2063/2004, of 15 October 2005. (“the Penalty Regime”)
Royal Decree 1073/2017, of 29 December 2017, amending the General Implementing Regulations for General Taxation Law 58/2003, of 17 December 2003, regarding administrative review, approved by Royal Decree 520/2005, of 13 May 2005 (“the Review Regulations”)
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Taxand's Take
The stated objective of the amendments to these Regulations, which come into force (generally, with the exceptions described below) on 1 January 2018, is to combat tax fraud, simplify tax law relationships, increase the tax authorities’ efficiency, strengthen legal certainty, and reduce the number of legal disputes.
