Consolidated regulations as of December 31, 2024

Below are the texts of Law 27/2014, of November 27 (BOE of November 28), and the Regulation approved by Royal Decree 634/2015, of July 10 (BOE of July 11), in its 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.