Spain - General State Budget Law for 2021: Review of the tax measures
Spain -
Spain Tax Alert
Law 11/2020, of December 30, 2020, the General Budget Law for 2021, (LPGE) was published in the Official State Gazette (BOE) on December 31, 2020. It includes numerous measures related to various taxes, which are summarized below.
The LPGE came into force the day after its publication in the Official State Gazette (BOE), although specific rules are determined in a few cases, as we will point out in this document.
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