Consolidated regulations as of December 31, 2025

The following are the texts of Law 27/2014, of November 27 (BOEof November 28), and the Regulation approved by Royal Decree 634/2015, of July 10 (BOEof July 11), in its consolidated version, updated to December 31, 2025.

This version reflects the regulations applicable to the 2025 tax period, including all current legal and regulatory changes.