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Modification of various tax regulations

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

This law introduces a series of modifications to the following regulations:

  • Law 58/2003, of December 17, General Tax

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

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

  • Law 27/2014, of November 27, on Corporate 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 innovations introduced by Law 13/2023