Publications
Spanish Law 7/2024: Entry into force of the Global Complementary Minimum Tax for large groups and other changes to Corporate Tax and Personal Income Tax
Our Tax Law Department has prepared an analysis of Spanish Law 7/2024, which brings into force the Global Complementary Minimum Tax ("GCMT" or "IMC" in Spanish) of the OECD's Pillar Two, in addition to certain amendments to other tax regulations affecting corporate income tax and personal income tax
The informative note can be found in the related documentation:
