On October 2, 2015, two regulations of great importance in the field of administrative law were published in the Official State Gazette, as they are to replace the still in force Law 30/1992, of November 26, 1992, on the Legal Regime of Public Administrations and Common Administrative Procedure (LRJPAC). The aforementioned rules are (1) Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations (LPACAP) and (2) Law 40/2015, of October 1, on the Legal Regime of the Public Sector (LRJSP).
In general, these laws will not enter into force until one year after their publication. However, given their relevance and their possible impact on the taxpayers, we have prepared a summary of the most important novelties introduced in them in order to inform our clients and contacts, and thus help them to achieve a correct transition to the new regime.