On 25 May 2012, the Government enacted Law 18/910. The Law allows the executive authorities to amend some rules regarding VAT, individual income tax, non-residents income tax and the tax on sale of livestock. The Law prescribes mandatory and discretionary amendments by the executive authorities. The Law is effective as of 1 January 2012. Non-residents income tax The Law provides a full exemption to gains derived from transfer of ownership due to expropriation of real estate.