Finally, after many comments, the Government has approved the New Tax Reform, effective as of 2015.

Due to its particular importance, we leave you the complete texts of the reform, but we will highlight the most important news in this and future communications.

http://www.boe.es/boe/dias/2014/11/28/pdfs/BOE-A-2014-12328.pdf
http://www.boe.es/boe/dias/2014/11/28/pdfs/BOE-A-2014-12329.pdf

If you need to know more, you can consult our Tax Advisory service.