##  [New end-of-year tax legislation (2017)– Amendments to the implementing regulations for the General Taxation Law](/en_GB/new/new-end-year-tax-legislation-2017-amendments-implementing-regulations-general-taxation-law) 

# New end-of-year tax legislation (2017)– Amendments to the implementing regulations for the General Taxation Law





España - 01 / 03 / 2018





Tax Commentary 2-2018













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**The Official State Gazette (BOE) of December 30 published four royal decrees amending the implementing regulations for the General Taxation Law (LGT). The stated objective of the amendments to these Regulations, which come into force (generally, with the exceptions described below) on January 1, 2018, is to combat tax fraud, simplify tax law relationships, increase the tax authorities’ efficienc, strengthen legal certainty, and reduce the number of legal disputes.**





The Official State Gazette (BOE) of December 30 published four royal decrees amending the implementing regulations for the General Taxation Law (LGT):

- Royal Decree 1070/2017, of December 29, 2017 amending the General Regulations on tax management and audit work and procedures and implementing the common rules on procedures for applying taxes, approved by Royal Decree 1065/2007, of July 27, 2007 (“the Audit Regulations”), and Royal Decree 1676/2009, of November 13, 2009, on the Council for the Defense of the Taxpayer.
- Royal Decree 1071/2017, of December 29, 2017 amending the General Collection Regulations, approved by Royal Decree 939/2005, of July 29, 2005 (“the Collection Regulations”).
- Royal Decree 1072/2017, of December 29, 2017, amending the General Regulations on the tax penalty regime, approved by Royal Decree 2063/2004, of October 15, 2005. (“the Penalty Regime”).
- Royal Decree 1073/2017, of December 29, 2017, amending the General Implementing Regulations for General Taxation Law 58/2003, of December 17, 2003, regarding administrative review, approved by Royal Decree 520/2005, of May 13, 2005 (“the Review Regulations”).

The stated objective of the amendments to these Regulations, which come into force (generally, with the exceptions described below) on January 1, 2018, is to combat tax fraud, simplify tax law relationships, increase the tax authorities’ efficienc, strengthen legal certainty, and reduce the number of legal disputes.

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