The amendments to the General Tax Law
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Law 34/2015, of 21 September, on partial amendments to the Law 58/2003, of 17 December, on the General Tax Law –BOE of 22 September 2015–, finished the first phase of the so-called “tax reform” which started with Laws 26, 27 and 28/2014, of 27 November, on the amendment of the main taxes of our system: income personal tax (IRPF), corporate income tax (IS) and the value added tax (VAT). This reform, which maintains the codification aim, pursues several goals: (1) to introduce technical improvements to the existent legal framework; (2) to incorporate new substantive and procedural tools for filling legal gaps; and (3) to adapt the legal norms in order to overcome persistent interpretative, administrative and judicial controversies. Although this is not the first amendment to the General Tax Law, it is indeed the greatest reform as the preamble points out. The reform is aimed at adjusting the tax system to the evolution of the society, always in accordance with the rule of law and the legal certainty principles in favour of taxpayers, social workers and also the Tax Administration. This reform and the subsequent amendments of the regulations of the different proceedings will complete the whole reform of the tax system started a year ago.