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

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 come into force on the day following its publication in the Official State Gazette and will have effects for the tax periods that begin on January 1, 2020 and that have not concluded upon its entry into force. .