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Spain: Legislation implementing Pillar Two global minimum tax passed by lower house of Parliament

The legislation also includes amendments relating to corporate income tax, individual (personal) income tax, VAT, tax on financial entities, and excise duties.

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December 4, 2024

The lower house of Parliament (Congress of Deputies) on November 21, 2024, passed legislation implementing the OECD’s Pillar Two global minimum tax as provided under the EU Minimum Tax Directive 2022/2523.

The legislation would also make amendments relating to:

  • Corporate income tax
  • Individual (personal) income tax
  • Value added tax (VAT)
  • Tax on the interest margin and commissions of certain financial entities
  • Excise duties, including new tax on liquids for electronic cigarettes and other tobacco-related products

The legislation will now be considered by the upper house of Parliament (Senate).

Read a November 2024 report prepared by the KPMG member firm in Spain

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