Royal Decree-Law 4/2021, of March 9, amending Law 27/2014, of November 27, on Corporate Income Tax, and the revised text of the Non-Resident Income Tax Law, approved by Royal Legislative Decree 5/2004, of March 5, in relation to hybrid mismatches, is published in the BOE of March 10.

By means of this royal decree-law, the rules on hybrid asymmetries of Council Directive (EU) 2016/1164, of July 12, 2016, which establish rules against tax avoidance practices that directly affect Spanish law, are incorporated into Spanish law. in the functioning of the internal market

This Royal Decree-Law will enter into force on the day following its publication in the Official State Gazette and will have effects for tax periods beginning on or after 1 January 2020 and which have not concluded upon its entry into force.