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Amendments to various tax regulations

Law 13/2023 of 24 May has been published, amending Law 58/2003 of 17 December 2003 on General Taxation, transposing Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation, and other tax rules.

This law introduces a number of amendments to the following rules:

  • Law 58/2003 of 17 December 2003 on General Taxation

  • Act 37/1992, of 28 December, on Value Added Tax

  • Consolidated text of the Non-Resident Income Tax Act, approved by Royal Legislative Decree 5/2004, of 5 March.

  • Act 27/2014, of 27 November, on Corporation tax.

  • Ley 13/2023, de 24 de mayo,

    por la que se modifican la Ley 58/2003, de 17 de diciembre, General Tributaria, en transposición de la Directiva (UE) 2021/514 del Consejo de 22 de marzo de 2021, por la que se modifica la Directiva 2011/16/UE relativa a la cooperación administrativa en el ámbito de la fiscalidad, y otras normas tributarias.

  • Main tax changes introduced by Law 13/2023