Measures for adapting Spanish law to certain European tax legislation
Various European Union directives are incorporated into the Spanish legal system, some of which affect the tax field. They involve modifications to the VAT Law and Regulations, the Special Tax Law and the consolidated text of the Non-Resident Income Tax Law.
Real Decreto-ley 3/2020, de 4 de febrero,
de medidas urgentes por el que se incorporan al ordenamiento jurídico español diversas directivas de la Unión Europea en el ámbito de la contratación pública en determinados sectores; de seguros privados; de planes y fondos de pensiones; del ámbito tributario y de litigios fiscales.