Estudio de las reformas en los Reglamentos de desarrollo de la Ley General Tributaria

Abstract

The development regulations of the TGL have been the subject of important modifications that are exposed and analyzed by the author. Reforms affecting essential elements of the collection procedure; affecting formal obligations and notifications via telematics, to new information obligations that are submitted; to collaborative platforms that mediate in the leasing or transfer of
use of housing for touristic purposes; or to the tax penalties regime or to the review via administrative channels.