Análisis y comentario de las recientes modificaciones introducidas en la normativa reglamentaria de la imposición indirecta

Abstract

Through Royal Decree 1075/2017, of December 29, fiscal measures have been introduced in our tax system that imply up to fourteen regulatory modifications, effective as of January 1, 2018. Certainly, it was necessary for the legislator to update the regulatory regulations of indirect taxation, especially for the sake of the principle of legality, a core piece of the legal system of any State that truly boasts of being a State of Law. But in no case can respect be respected to the principle of legal security, so that the legislator must ensure that taxes are clear, fair, known and durable.
In general, such reforms affect tax management and procedures. And, in particular, the legislation up to now in force is updated to adapt it to the existing economic and social reality.