##  [Spain General State Budget Law for 2022: overview of the tax provisions](/en_GB/new/spain-general-state-budget-law-2022-overview-tax-provisions) 

# Spain General State Budget Law for 2022: overview of the tax provisions





Spain - 12 / 29 / 2021





Spain Tax Commentary













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[DOWNLOAD DOCUMENT: OVERVIEW OF THE TAX PROVISIONS

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**The law includes a 15% minimum corporate income tax rate and nonresident income tax rate (for taxpayers with a permanent establishment), a €1,500 cap placed on the reduction for individual pension plans and restrictions introduced for access to the increased €10.000 reduction for employer pension plans; and, as happens every year, a new set of events of exceptional public interest is determined.**





The Spanish General Budget Law for 2022 ([Law 22/2021, of December 28, 2021](https://www.boe.es/boe/dias/2021/12/29/pdfs/BOE-A-2021-21653.pdf)) was published in the Official State Gazette (BOE) on December 29, 2021.

It contains a wide range of provisions related to various taxes, which we summarize [**in this document**](https://www.garrigues.com/sites/default/files/documents/comentario_lpge_2022-english_v.2.pdf).









[Tax](/en_GB/tags/tax), [Spain](/en_GB/tags/spain)







 

 



 

 

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