On 18 October 2022, the Spanish Council of Ministers approved the Royal Decree-Law (RDL) implementing the reverse hybrid rules under the Anti-Tax Avoidance Directive 2017/952 (ATAD-2). The law generally aims to combat tax avoidance as a result of a different treatment of the company by the Spanish tax authority compared to the investor’s jurisdiction.
Related Posts
Spain clarifies application of public CbCR rules for multinational groups
July 14, 2026
Spain’s Institute of Accounting and Audit (ICAC) has clarified the application of Spain's public country-by-country
Read MoreSpain opens 2025 corporate income tax filing
July 07, 2026
The Spanish Tax Agency has launched the 2025 Companies Campaign, with the filing period for Corporate Income Tax
Read MoreSpain cuts hydrocarbon tax rates, extends diesel aid through September 2026
July 06, 2026
The Spanish Tax Agency has announced the publication of Royal Decree-Law 18/2026 in the Official State Gazette (BOE),
Read MoreSpain amends non-resident income tax returns
June 30, 2026
Spain has published Order HAC/623/2026 of 12 June 2026 in the Official State Gazette (BOE) on 23 June 2026, introducing
Read MoreSpain updates non-cooperative tax jurisdictions list, adds Russian tax regime
June 29, 2026
Spain has updated its list of non-cooperative jurisdictions and harmful tax regimes following the publication of Order
Read MoreSpain issues two technical guides for B2B e-invoicing system
June 10, 2026
Spain's Tax Authority (AEAT) on 1 June 2026 published two technical documents—the Ministerial Order Project for the
Read More