Strengthening taxpayer guarantees and simplifying procedures

Law 7/2021 of 26 February – The main measures

The aim of the law 7/2021 is to strengthen taxpayers' guarantees and to simplify procedures in tax matters.

Law 7/2021 was published on 26 February and it amends the General Tax Law, the Tax Procedure and Process Code, the General Rules on Tax Infringements, and some other legislative acts. The aim of the new law is to strengthen taxpayers' guarantees and to simplify procedures in tax matters.