Main developments Law 11/2021, of July 9, on measures to prevent and combat tax fraud, transposing Council Directive (EU) 2016/1164, of July 12, 2016
ECONOMIC ACTIVITIES TAX
With effect from July 11, 2021 and with respect to the Tax on Economic Activities, letter c) of section 1 of article 82 of the consolidated text of the Law Regulating Local Treasury, approved by Royal Legislative Decree 2/2004, of March 5, in order to reinforce the anti-avoidance measures provided for in the regulation and prevent the rule of accumulation of the net amounts of the turnover commercial group that determines taxation in the Tax.
On the other hand, the regulatory references for the consideration of a group of companies are updated and it is clarified that the rule for calculating the net amount of turnover must be applied independently of the obligation of accounting consolidation.
Finally, to avoid discrepancies with Community Law, it is established that the exemption in the Tax for natural persons applies to both residents and non-residents.
Ley 11/2021, de 9 de julio,de medidas de prevención y lucha contra el fraude fiscal, de transposición de la Directiva (UE) 2016/1164, del Consejo, de 12 de julio, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior, de modificación de diversas normas tributarias y en materia de regulación del juego.