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V1687-15 28 May 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · beneficios fiscales

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.

The question raised

Question posed: Which regulation must be applied to tax benefits linked to requirements subsequent to their enjoyment. Future modifications.

The DGT's ruling

Tax regulations apply to taxes whose tax period begins from their entry into force and do not have retroactive effects. In the case of tax benefits requiring subsequent requirements, if the new law does not regulate its entry into force or temporal effects, the requirements established by the regulation applied at the time of accrual must continue to be met.

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