What changed
Law 17/2017 approves the Catalan Tax Code and its first three books, governing the organisation of the Catalan tax administration, management procedures, taxpayer rights and obligations, and enforcement mechanisms for the collection of regional taxes.
Who is affected
Affects all taxpayers subject to Catalan Government taxes: individuals and legal entities with economic activity, assets, or registered address in Catalonia that fall under any regionally managed tax, fee, or levy.
⚠️ This explanation was created with AI assistance and may be inaccurate or incomplete. It is not legal advice. Before taking action, check the official text and consult a qualified lawyer.
Original law: DOGC-f-2017-90436 — Check the official text before relying on this explanation.