Comentario Fiscal 10-2014


Tax Reform : Amendment of the Personal Income Tax Regulations

Royal Decree 1003/2014, of December 5, 2014, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, 2007, on advance payments and tax credits for large families or dependents with disabilities, was published in the Official State Gazette on December 6, 2014, and came into force on January 1, 2015.

The added amendments adapt the regulations to certain pieces of new legislation introduced by Law 26/2014, of November 27, 2014 (“Law 26/2014”), which among others, has amended Personal Income Tax Law 35/2006, of November 28, 2006.


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