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Modifications in tax regulations

Various regulations on tax matters are modified by Law 11/2023, of May 8, transposing European Union Directives on the accessibility of certain products and services, migration of highly qualified people, tax and digitalization of notarial actions and registrations; and which modifies Law 12/2011, of May 27, on civil liability for nuclear damage or damage caused by radioactive materials.

Among them, Law 37/1992, of December 28, on Value Added Tax, the consolidated text of the Capital Companies Law, approved by Royal Legislative Decree 1/2010, of July 2, the Law 38/1992, of December 28, on Special Taxes and the Regulation of Special Taxes, approved by Royal Decree 1165/1995, of July 7.

Ley 11/2023, de 8 de mayo,

de trasposición de Directivas de la Unión Europea en materia de accesibilidad de determinados productos y servicios, migración de personas altamente cualificadas, tributaria y digitalización de actuaciones notariales y registrales; y por la que se modifica la Ley 12/2011, de 27 de mayo, sobre responsabilidad civil por daños nucleares o producidos por materiales radiactivos.