Skip to content
V1687-15 ·28 May 2015 ·consulta-vinculante Medium impact
Tax

The requirements of the regulation in force at the time of accrual must be met in the event of regulatory changes

A query is made regarding which regulation to apply to tax benefits that require subsequent requirements if the law changes. The DGT responds that, unless the new law states otherwise, the requirements of the regulation applied at the time of accrual must continue to be met.

In 6 key points

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact