Consolidated regulations as of December 31, 2024

Below are the texts of Law 35/2006, of November 28 ( BOE of November 29), and the Regulation approved by Royal Decree 439/2007, of March 30 ( BOE of March 31), in their consolidated version, updated to December 31, 2024.

This version reflects the regulations applicable to the 2024 tax year, including all current legal and regulatory changes.