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V1686-15 ·28 May 2015 ·consulta-vinculante Medium impact
Tax

Requirements of the regulation in force at the time of accrual must be met despite regulatory changes

A query was raised regarding which regulations should apply to tax benefits that require post-enjoyment compliance if the law changes. The DGT ruled that, unless the new law specifies its entry into force, the requirements of the regulation in force at the time of accrual must continue to apply.

In 6 key points

How it affects those involved

This ruling provides legal certainty for taxpayers by ensuring that the conditions for tax benefits are determined by the legislation applicable at the time the right to the benefit accrues, preventing unexpected changes in requirements due to subsequent legislative amendments.

Lifecycle

2015-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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