Spain | Tax measures in the General State Budget Act for 2022

The tax measures approved by the State Budget Act for 2022 affect corporate income tax and personal income tax

Spain | Tax measures in the General State Budget Act for 2022
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December 29, 2021

Key aspects

The General State Budget Act for 2022 introduces significant tax measures affecting corporate income tax and personal income tax in Spain.

> Specifically, regarding corporate income tax, the act approves a minimum tax liability.

> As for personal income tax, new amendments are made to the tax and financial system governing individual and company contributions to social welfare systems.

Download the dossier
December 29, 2021