Regulations and interpretative criteria
Find easily the standards we have published at your disposal
- Regulations governing the e-Office
Consult the regulations governing our e-Office
- Tax Agency regulations
Consult the regulations relating to our organisation
- General Tax Act and implementing regulations
The General Tax Act is the central axis of the tax system, where its essential principles are set out and the relations between the tax administration and taxpayers are regulated.
- Taxes and other duties
Rules on various taxes and charges
- Other tax-related standards
Consult more tax-relevant legislation
- Customs regulations
- Autonomous community and local taxation
Tax legislation related to the Autonomous Communities and Local Corporations, as well as content related to regional and local financing.
- International taxation
Conventions and agreements signed by Spain with other countries in tax matters
- Social Co-operation.
Public administrations and certain institutions may collaborate in the application of taxes.Find out about the regulations governing this collaboration
- Transparency and Reuse
Rules on institutional transparency and re-use of public information
- Electronic administration
Knows the regulations governing the use of information technologies in relations between taxpayers and public administrations.
- Automated processing of personal data
Rules on the processing of personal data
Knows the rules on public procurement
- Other regulations of interest
Consult other rules of a general nature, such as the Constitution, the Civil Code...
- Regulations pending
Access to the prior public consultation, hearing and public information procedures in the process of drafting preliminary draft laws, draft royal legislative decrees and draft regulations.
- Doctrine and interpretative criteria
Find out about the administrative criteria in the application of tax regulations, consultations with the Directorate General of Taxes, the doctrine of the TEAC...
Current matters in tax affairs