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On March 30, 2012, the Spanish Government approved several tax measures with effect from fiscal years initiated from January 1, 2012.1These measures are included in Royal Decree Law 122012
On June 3, 2010, the European Court of Justice (ECJ) made public its decision in Case C-48708 (Commission v. Spain), which had been referred to the Court by the European Commission in late 2008
In 2011, two important measures relating to the taxation of individuals were introduced in Spanish tax law: the establishment of a limit to the 40 percent Personal Income Tax reduction on multi-year employment income and the temporary re-enactment of the Net Wealth Tax
