Reformas fiscales frente a la crisis económica en España

Abstract

This article analyses the legislative fiscal and tax changes introduced in this year by different Royal Decree Laws, and Organic Law. Amendments are introduced in all areas. On the one hand, fiscal procedure, such as the Stability Budget and Financial sustainability Organic Law, which introduces the main concepts of the new Stability and Growth Pact. On the other hand, the field of taxation, in direct state taxation (Personal Income Tax, Corporate Income Tax, Non-Resident Income Tax, etc.), as well as in indirect taxation (Value Added Tax, Excise Tax, for example Fuel Tax), and local taxes (such as Real Estate Tax). It also embraces EU legislation on mutual assistance for collecting taxes in national legislation. However, this is only the beginning. There are many measures for reducing public deficit, although it is necessary to consider a global project if we wish to return to sustainable growth.