## [New end-of-year tax legislation (2017) - Amendments to the regulations on a number of taxes](/pt/en_GB/new/new-end-year-tax-legislation-2017-amendments-regulations-number-taxes)
# New end-of-year tax legislation (2017) - Amendments to the regulations on a number of taxes
España - 01 / 08 / 2018
Tax Commentary 1-2018
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**The Official State Gazette of December 30, 2017 published Royal Decree-Law 20/2017, of December 29, 2017, extending and approving various tax measures and other urgent employment- and social security-related measures (the “Measures Royal Decree-Law”), which, inter alia, revises the elements of tax law that are traditionally amended by the Budget Law and, due to starting to apply on January 1, 2018, needed to be approved urgently. This new piece of legislation entered into force on the date it was published, i.e. December 30, 2017.**
The Official State Gazette of December 30, 2017 published Royal Decree-Law 20/2017, of December 29, 2017, extending and approving various tax measures and other urgent employment- and social security-related measures (the “Measures Royal Decree-Law”), which, inter alia, revises the elements of tax law that are traditionally amended by the Budget Law and, due to starting to apply on January 1, 2018, needed to be approved urgently. This new piece of legislation entered into force on the date it was published, i.e. December 30, 2017.
Various royal decrees amending the regulations on a number of taxes were published on the same date.
In this newsletter, we summarize the most notable elements of these royal decrees:
- **1. Amendments in relation to personal income tax**
- **2. Amendments in relation to corporate income tax**
- **3. Amendments in relation to VAT and invoicing obligations**
- **4. Amendments in relation to other taxes**
**CONTENT IN SPANISH**
[Tax](/pt/en_GB/tags/tax)
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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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