In brief

Tax Fraud Prevention Act 11/2021, was published on 10 July 2021. This act transposes Council Directive (EU) 2016/1164, dated 12 July 2016 (Laying Down Rules against Tax Avoidance Practices that Directly Affect the Functioning of the Internal Market), which amended various tax laws and gambling regulations.

This new Act amends a vast number of regulations and affects almost every aspect of the Spanish tax system (both for companies and individuals, international taxation, indirect taxation, general tax rules…). On a general basis, it came into force in 11 July, although certain specific cases are addressed below.

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