The 2015 tax reform implies a transformation of the tax system whose magnitude equates to Reform Fernández Ordóñez 1978 or the introduction of VAT in 1986. Although the aspect that has been highlighted is the reduction of tax rates on direct taxation, in fact responsible for the reform seek a paradigm shift in relations between taxpayers - especially companies and large taxpayers- and the Treasury, so that the three pillars that underpin current income of the public sector (income tax, VAT and social contributions) may be added fourth, taxation of corporate profits, which proceeds until the entry into force of the Reformation is considered too volatile and linked to the economic situation. Time will tell if the tax collection target is achieved.
Meanwhile, the only certainty is that taxpayers should urgently update their knowledge.
The purpose of this work is to approach the target of reform the points of view of professionals in tax advice, by transcription of legal texts and comments of the authors based on their profound practical experience.