New end-of-year tax legislation (2017) – amendments to the implementing regulations for the general taxation law

New end-of-year tax legislation (2017) – amendments to the implementing regulations for the general taxation law

The Official State Gazette (BOE) of 30 December published four royal decrees amending the implementing regulations for the General Taxation Law (LGT). Ricardo Gomez from Garrigues, Taxand Spain, examines.