In 2015 the European Union introduced regulations enabling EU citizens living in Spain to nominate their home laws or Spanish laws to apply to their estate. It refers to the inheritance tax in Spain as well.
On 7 December 2018, the European Union agreed to a more unified sale of goods directive. The aim of the directive is to provide uniform laws, covering all channels of sales, that is clearer for companies and consumers.
Directive 2014/19/EU aims to improve access to payment accounts, provide uniform processes for account switching and ensure comparability of payment account fees (right to assess a basic payment account in the European Union).
The increase in personal electronic data in Spain necessitates tax authorities to improve the processes of protecting taxpayer’s interest in their personal data and right to access it.
Law 39/2015 of the Common Administrative Procedure of Public Administration regulates electronic notifications in Spain.