Tax amendments introduced by Law 7/2024 of 20 December

On 21 December, Law 7/2024 of 20 December was published in the Official State Gazette, which establishes a Supplementary Tax to ensure a minimum global tax rate for multinational groups and large domestic groups, a Tax on the interest and commission margin of certain financial institutions, and a Tax on liquids for electronic cigarettes and other tobacco-related products, and amends other tax regulations.

In addition to regulating the Supplementary Tax, the legislation introduces tax amendments to a wide range of tax regimes, which are covered in the document linked below.