Update of minimum and maximum contribution bases 2023

In March, following the publication of the minimum wage for 2023, the minimum contribution bases for this year have been updated retroactively from January 2023.

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Spain opens a public consultation period, regarding the implementation of Global Minimum Tax rules

On March 6th, 2023, the Spanish Ministry of Finance and Public Administration issued a public consultation document, in relation with the transposition of the European Council Directive 2022/2523, dated December 14th, 2022, into the Spanish Legal Regime, regarding Pillar 2 Global Minimum Tax .

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The Tax Ministry approve the Order establishing the new list of countries, territories and tax regimes considered tax havens

Spain has updated its list of tax havens which include 24 countries and jurisdictions that it considers "non-cooperative", according to the new definition adopted at international level.

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