## [Tax Commentary 2-2014](/en_GB/new/tax-commentary-2-2014) # Tax Commentary 2-2014 04 / 08 / 2014 Report by the committee of experts on the reform of the Spanish tax system - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-commentary-2-2014) - []() - []() [Download Tax Commentary 2-2014 ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/Comentario-Fiscal-2-2014-eng_2.pdf) Previous Next On March 14, 2014, the Spanish cabinet was presented with the report by the committee of experts on the reform of the Spanish tax system. The report’s stated aim is to set out a number of tax reforms that will allow for fiscal consolidation and make for a more competitive economy, bring up savings and raise employment, while keeping the tax system in line with the public debt forecasts at all times. In keeping with these objectives, it sets a general aim to shift the tax burden from direct tax and social security contributions to indirect and environmental taxes, by setting out proposals aimed at rearranging and simplifying the bases of all taxes, currently limited by numerous exemptions, reductions and tax credits. After an executive summary and an analysis of the general context of the tax system reform, the report is divided into various chapters addressing the reform of personal income tax, nonresident income tax, corporate income tax and taxes on wealth (wealth tax, inheritance and gift tax and transfer and stamp tax), VAT and special environmental taxes. Followed by a chapter on the reform of social security contributions and lastly a description of measures to combat fraud and proposals to foster market unity and tax neutrality. ### Contact ![Eduardo Abad Valdenebro - Garrigues](/sites/default/files/styles/medium/public/team/photo/Eduardo_Abad_Valdenebro_en_20260611.jpg?itok=XJmuqiG8) [Eduardo Abad](/en_GB/team/eduardo-abad-valdenebro) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +34 91 514 52 00 [Madrid](https://www.garrigues.com/en_GB/office/madrid) [Find more professionals](../team) ### Related services - [Tax ](/en_GB/services/tax) - ## Find a publication - [Administrative and Constitutional Law](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1422) - [Agribusiness and Food](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1417) - [Automotive](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1419) - [Banking and Finance](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1443) - [Corporate and M&A](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1441) - [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A12823) - [Criminal Law and Internal Investigations](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1434) - [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A10913) - [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1412) - [Energy](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A10916) - [EU and Antitrust Law](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1416) - [Family Business](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1413) - [Fashion Law](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1435) - [Financial Regulation](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A10915) - [G-advisory](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A12821) - [Human Capital Services](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1431) - [Infrastructure](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A10914) - [Insurance](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1438) - [Intellectual Property](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1421) - [Labor and Employment](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1424) - [Life Sciences and Healthcare](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1429) - [Media and Entertainment](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1433) - [Planning, Zoning and Environment](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1444) - [Private Equity](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1439) - [Real Estate](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A10927) - [Restructuring and Insolvency](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1420) - [Securities Markets](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1442) - [Sports](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1430) - [Startups & Open innovation](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1426) - [Sustainability](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A10921) - [Tax](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1425) - [Technology, Communications and Digital](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1436) - [Tourism and Hotels](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1432) - [Transport, Logistics and Shipping](/en_GB/markdownify/node/4427?f%5B0%5D=service%3A1428) Facet Services detail - [Publications](/en_GB/markdownify/node/4427?f%5B0%5D=publication_type%3A794) - [Newsletters](/en_GB/markdownify/node/4427?f%5B0%5D=publication_type%3A107) - [Garrigues collection](/en_GB/markdownify/node/4427?f%5B0%5D=publication_type%3A101) - [Laws: amendments at a glance](/en_GB/markdownify/node/4427?f%5B0%5D=publication_type%3A104) - [News](/en_GB/markdownify/node/4427?f%5B0%5D=publication_type%3A105) Facet Publication type detail Min Max ## News search engine