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Law 11/2021 on Measures to Prevent and Combat Tax Fraud

Law 11/2021 of 9 July on measures to prevent and combat tax fraud, transposing Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, amending various tax rules and on the regulation of gambling, was published in the Official State Gazette of 10 July. 

It amends up to 19 laws, including the General Tax Act and the main tax laws: Personal Income Tax, Corporate Income Tax, VAT, Special Taxes, Non-Resident Income Tax, Wealth Tax, Inheritance and Gift Tax, Transfer Tax and Stamp Duty.  

Link to Law 11/2021 New window .