##  [Summary of the tax measures in the General State Budget Law for 2023](/en_GB/new/summary-tax-measures-general-state-budget-law-2023) 

# Summary of the tax measures in the General State Budget Law for 2023





Spain - 12 / 24 / 2022





Tax Commentary Spain













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**Among others, a new bracket has been created for personal income tax on savings income, a reduced tax rate has been established for entities with net revenues below €1 million, and limits have been placed on the effective use rule for determining the place of supply of certain services for VAT purposes and for the purposes of the Canary Islands General indirect tax (IGIC). A new temporary special tax regime for the Balearic Islands has also been defined.**





[Law 31/2022 of December 23, 2022 on the General State Budget for 2023](https://www.boe.es/boe/dias/2022/12/24/pdfs/BOE-A-2022-22128.pdf) (LPGE) was published in the Official State Gazette on December 24, 2022. It lays down specific rules on its entry into force in a few cases, as we explain below.

The law contains tax measures related to various taxes, which we summarize in [this document.](https://www.garrigues.com/sites/default/files/documents/spain_-_summary_of_the_tax_measures_in_the_general_state_budget_law_for_2023.pdf)









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







 

 



 

 

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