##  [Tax Commentary 6-2014](/en_GB/new/tax-commentary-6-2014) 

# Tax Commentary 6-2014





12 / 14 / 2014





TAX REFORM

New Legislation on Personal Income Tax, Nonresident Income Tax and Inheritance and Gift Tax













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Law 26/2014, of November 27, 2014, amending Personal Income Tax Law 35/2006, of November 28, 2006, the Revised Nonresident Income Tax Law approved by Legislative Royal Decree 5/2004, of March 5, 2004, and other Tax Provisions





Law 26/2014, of November 27 2014, amending Personal Income Tax Law 35/2006, of November 28, 2006, the revised Nonresident Income Tax Law approved by Legislative Royal Decree 5/2004, of March 5, 2004, and other tax provisions (personal income tax and nonresident income tax amendment law) was published in the Official State Gazette on November 28, 2014. This Law also makes amendments to inheritance and gift tax and wealth tax and to the legislation on pension plans and funds.

The main reforms are summarized below.

**1. Personal income tax**

**2. Inheritance and gift tax**

**3. Wealth tax**

**4. Nonresident income tax**

**5. Changes in the Pension Plans and Funds Law**

**6. Entry into force**













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 This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.



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