Royal Decree 249/2023, of April 4, has been published, which modifies the General Regulations for the Development of the General Tax Law regarding administrative review, the General Collection Regulations, the General Regulations for the actions and procedures of tax management and inspection and the development of the common rules for tax application procedures, the Inheritance and Donation Tax Regulations, the VAT Regulations, the Personal Income Tax Regulations and the Regulations of the Corporate Tax.

The basic purpose of this Royal Decree is the incorporation into positive law of a series of regulatory modifications as a result of various changes made at the legal level by Law 11/2021, of July 9, on measures to prevent and combat tax fraud.