TY - JOUR T1 - Recent Developments in Spanish Legislation on State Aid Recovery of a Tax Nature A1 - López López, Hugo PY - 2015 N2 - Spain is undertaking important regulatory reforms in order to meet the European demand to recover aid effectively and without delay. On one side, the current draft amendment of the General Tax Code (GTC) provides for the adoption of a specific procedure for the recovery of State aid of a tax nature. On the other side, in July 2013, a general regulatory mechanism to hold Autonomous Communities or Regions and municipalities accountable for not complying with European Law was introduced. Though this mechanism was not specifically designed to solve problems related to State aid recovery, it is certainly useful for this purpose. The aim of this paper is to examine briefly these two novel and important regulatory instruments or procedures: the current draft that established a recover State aid of a tax nature procedure; and the regulation already set up to hold sub-central bodies accountable for breaching European Union Law. These two instruments will undoubtedly contribute to reinforce and improve compliance with obligations deriving from tax State aid, in particular regarding their recovery. Keywords: State aid recovery, Taxation JF - European State Aid Law Quarterly JA - European State Aid Law Quarterly VL - 14 IS - 3 UR - ER -