The bill introduces significant tax measures affecting corporate and personal income tax in Spain
![Tax Measures in the draft General State Budget Act for 2022](https://www.cuatrecasas.com/images/cache/publication_detail/resources/360x460-graphics-02-616eb2923cd65799231071.jpg)
> Specifically, the bill establishes a minimum tax liability net of all credits and allowances applicable to some taxpayers.
> As for personal income tax, new amendments will be made to the tax and financial system governing individual and company contributions to social welfare systems.