Applicable Legislation

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• Law 58/2003, of December 17, General Taxation Law (LGT).
• Law 35/2006, of November 28, on Personal Income Tax and partial modification of the laws on Corporate Income Tax, Non-Resident Income Tax, and Wealth Tax (LIRPF).
• Royal Decree 439/2007, of March 30, approving the Regulation of Personal Income Tax and amending the Regulation of Plans and Pension Funds, approved by Royal Decree 304/2004, of February 20 (RIRPF).
• Organic Law 8/1980, of September 22, on Financing of the Autonomous Communities (LOFCA).
• Legislative Decree 2/2014, of October 22, approving the consolidated text of the legal provisions of the Principality of Asturias regarding taxes ceded by the State.
• Law 14/2013, of September 27, supporting entrepreneurs and their internationalization.
• Law 27/2014, of November 27, on Corporate Income Tax (LIS).
• Royal Decree 634/2015, of July 10, approving the Regulation of Corporate Income Tax (RIS).
• Law 49/2002, of December 23, on the fiscal regime of non-profit entities and tax incentives for patronage.
• Law 37/1992, of December 28, on Value Added Tax (LIVA).
• Royal Decree 1624/1992, of December 29, approving the Regulation of Value Added Tax and amending Royal Decree 1041/1990, of July 27, regulating the census declarations to be submitted for tax purposes by entrepreneurs, professionals, and other taxpayers; Royal Decree 338/1990, of March 9, regulating the composition and use of the tax identification number, Royal Decree 2402/1985, of December 18, regulating the duty to issue and deliver invoices incumbent upon entrepreneurs and professionals, and Royal Decree 1326/1987, of September 11, establishing the procedure for the application of directives of the European Economic Community on the exchange of tax information (RIVA).
• Legislative Decree 1/1993, of September 24, approving the Consolidated Text of the Law on Transfer Tax and Documented Legal Acts (LITPAJD).
• Royal Decree 828/1995, of May 29, approving the Regulation of Transfer Tax and Documented Legal Acts (RITPAJD).
• Law 19/1991, of June 6, on Wealth Tax (LIP).
• Royal Decree 1704/1999, of November 5, determining the requirements and conditions of business and professional activities and participations in entities for the application of corresponding exemptions in Wealth Tax.
• Law 22/2009, of December 18, regulating the financing system of the Common Regime Autonomous Communities and Cities with Statute of Autonomy and amending certain tax regulations (LFCA).
• Law 29/1987, of December 18, on Inheritance and Gift Tax (LISD).
• Royal Decree 1629/1991, of November 8, approving the Regulation of Inheritance and Gift Tax (RISD).
• Legislative Decree 1/2014, of July 23, approving the Consolidated Text of the legal provisions of the Principality of Asturias on its own taxes.
• Legislative Decree 2/2004, of March 5, approving the consolidated text of the Law Regulating Local Finance (LRHL).
• Legislative Decree 1175/1990, of September 28, approving the fees and instruction for the Tax on Economic Activities.
• Legislative Decree 5/2004, of March 5, approving the consolidated text of the Law on Non-Resident Income Tax (LIRNR).
• Royal Decree 1776/2004, of July 30, approving the Regulation of Non-Resident Income Tax (RIRNR).
• Law 11/2021, of July 9, on measures for the prevention and fight against tax fraud, transposition of Directive (EU) 2016/1164 of the Council, of July 12, 2016, establishing rules against tax avoidance practices directly affecting the functioning of the internal market, amending various tax regulations, and regulating gambling.
• Order HFP/115/2023, of February 9, determining countries and territories, as well as harmful tax regimes, considered non-cooperative jurisdictions.
• Law 38/2022, of December 27, establishing temporary levies on energy and credit institutions and financial institutions and creating the temporary tax on the solidarity of large fortunes, and amending certain tax regulations.