Spain has issued Royal Decree 252/2025 of 1 April 2025 in the Official Gazette, introducing Complementary Tax Regulations to ensure a global minimum tax for large multinationals and national groups. The regulations clarify Law No. 7/2024 of 20

Peru and Spain will resume income tax treaty negotiations from 26 to 28 March 2025 in the fifth round of negotiations for an income tax treaty. Earlier, the announcement was made by Luis Ibérico, Peru’s ambassador to Spain, during an event on

The European Commission has released its March infringements package: key decisions on 12 March 2025. The European Commission decided to refer Spain to the Court of Justice of the European Union for having failed to remedy an infringement in

Spain’s tax authority is seeking public input on 5 March 2025 concerning a draft order and form to approve corporate tax and non-resident income tax declaration models for permanent establishments in Spain. The order introduces changes to the

The Spanish Directorate General of Taxes issued a resolution (BOE-A-2025-3950) regarding the VAT rates applied to bread on 24 February 2025. The resolution, which was published in the Official Gazette on 27 February 2025, clarifies the VAT

Spain has published Notice 1 and Notice 2 in the Official Gazette, announcing that the Constitutional Court will review the constitutionality of Spain's advance corporate income tax payment requirements. The questions focus on the