In April 2021, the Ministry of Finance has approved a resolution for the creation of the committee of experts to prepare the White Paper on Tax Reform. The purpose is to launch an independent working group made up of renowned experts to analyze the tax system with the aim of strengthening it, making it more efficient and modernizing it to adapt it to the challenges of the 21st century.
The committee of experts will have the objective of carrying out an analysis of the tax system as a whole. This includes direct and indirect taxation and other public revenue. Said evaluation will be carried out from the point of view of economic efficiency and also from the point of view of interpersonal, territorial and gender equality. In addition, the committee will analyze in particular certain areas, such as environmental taxation, corporate taxation, taxation of the digitized economy, taxation of emerging economic activities and the application and specification of the harmonization of wealth taxation.
- Resolution of April 12, 2021
270 kb , of the Secretary of State for Finance, creating the Committee of Experts to prepare the White Paper on Tax Reform - Resolution of May 4, 2021 168 kb , of the Secretary of State for Finance, which expands the composition of the Committee of Experts to prepare the White Paper on Tax Reform
This Report complies with the Resolution of April 12, 2021, of the Secretary of State for Finance, by which the Committee of experts is created to prepare the White Paper on tax reform.
Source Instituto de Estudios Fiscales (in Spanish)
