##  [General Budget Law for 2018 introduces important tax measures ](/en_GB/new/general-budget-law-2018-introduces-important-tax-measures) 

# General Budget Law for 2018 introduces important tax measures 





Spain - 07 / 09 / 2018





Tax Commentary 6-2018













- <a aria-label="Link" class="fs-5" data-content="Copied link" data-placement="top" data-toggle="popover" data-trigger="focus" data-url="https://www.garrigues.com/en_GB/new/general-budget-law-2018-introduces-important-tax-measures" id="get-app-artwork" role="button" tabindex="0"></a>
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/general-budget-law-2018-introduces-important-tax-measures)
- [](<https://twitter.com/intent/tweet?text=General Budget Law for 2018 introduces important tax measures &url=https://www.garrigues.com/en_GB/new/general-budget-law-2018-introduces-important-tax-measures>)
- [](<https://www.facebook.com/sharer.php?u=https://www.garrigues.com/en_GB/new/general-budget-law-2018-introduces-important-tax-measures&t=General Budget Law for 2018 introduces important tax measures >)

[NEW TAX LEGISLATION IN THE GENERAL STATE BUDGET LAW FOR 2018

![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/novedades_tributarias_de_la_ley_de_presupuestos_2018_en.pdf) 







   Previous    Next  















**The General State Budget Law (Law 6/2018, of July 3, 2018) has brought in some interesting new tax legislation.**





Personal income tax measures include an increase in the reduction for salary income available to taxpayers on low incomes, an increase in tax credits for maternity and for large families, or the new credit for family units with tax residents in EU member states or EEA countries, among others. In relation to corporate tax, the patent *box regime* has been changed to bring the rules into line with the agreement adopted in the EU or in the OECD (in particular, the contents of the report on BEPS action 5).

Among this year’s measures there is also the government’s plan to lay before the Spanish parliament within three months after approval of the Budget Law, a bill on a new tax on certain digital services, based on the proposal for a digital services tax, submitted by the European Commission in March.

Another of star measure this year has been to bring down VAT on movie tickets from 21% to 10%.

[Here is a detailed summary of the main new tax legislation in the General State Budget Law for 2018](http://www.garrigues.com/sites/default/files/documents/novedades_tributarias_de_la_ley_de_presupuestos_2018_en.pdf).









[Tax](/en_GB/tags/tax)







 

 



 

 

### Contact

 

 ![Eduardo Abad Valdenebro - Garrigues](/sites/default/files/styles/medium/public/team/photo/Eduardo_Abad_Valdenebro_en_20260611.jpg?itok=XJmuqiG8)

[Eduardo Abad](/en_GB/team/eduardo-abad-valdenebro)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:eduardo.abad@garrigues.com >)

- +34 91 514 52 00
    
    [Madrid](https://www.garrigues.com/en_GB/office/madrid)
 










 

[Find more professionals](../team)

 

 



 

### Related services 

 

- [Tax ](/en_GB/services/tax)
 


 

 



 

 

- 
 


 

 



 

## Find a publication

   

- [Administrative and Constitutional Law](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1443)
- [Corporate and M&amp;A](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1430)
- [Startups &amp; Open innovation](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/6270?f%5B0%5D=service%3A1428)

 Facet Services detail

 



- [Publications](/en_GB/markdownify/node/6270?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/6270?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/6270?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/6270?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/6270?f%5B0%5D=publication_type%3A105)

 Facet Publication type detail

 



  Min  

 Max  

 







 

## News search engine