The tax reform committee in Spain will soon present proposals for a comprehensive tax system reform. It is expected that the committee will recommend simplification of the system and corporate taxation and individual income tax rate reductions, along with measures to widen the tax base. On the other hand, there may be increases in value-added tax (VAT) and excise duties, especially on alcohol, tobacco, and fuel. There is also some consideration of environmental taxes which would be consistent with the new tax on fluorinated gases. The government will draw up a tax reform bill, based on the work of the reform committee, but including its own views. This is expected in March and April 2014, and after enactment by parliament the bill will enter into force on 1 January 2015.
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