Government will not approve the in-depth tax reform entrusted to the experts until the first quarter of 2023, which will assess both direct and indirect taxation, environmental taxation or taxes on wealth, as contained in the tax component included in the Recovery, Transformation and Resilience Plan sent to Brussels.
Nevertheless, some tax changes will be incorporated sooner, such as the creation of taxes on plastics and waste, which will be sent to the Courts in the second quarter of 2021 to come into force in the third quarter, and in the first quarter of 2022 the registration and circulation taxes.
Likewise, in the second quarter of 2022 the reform of the Tax on Fluorinated gases and in the fourth quarter of 2022 the taxation on hydrocarbons will be reviewed, in order to review the tax credits for diesel on gasoline.
The Government also commits with Brussels to evaluate 15 tax benefits between 2021 (from the second quarter) and 2024, that does not detail, and that will be selected by a working group of the Ministry of Finance. Each of those three years, an evaluation of five tax benefits will be made.
Thus, in the first quarter of 2022, 2023 and 2024, the corresponding report and the conclusions of the analysis of the tax benefits analyzed in the previous year will be presented and, where appropriate, reform decisions will be made, “if the economic situation so requires. allows “which, in any case, would be approved in the first quarter of 2023, with the rest of the reform