On June 14, 2024, the Official Gazette of the Spanish Parliament published the draft law to implement the EU Minimum Tax Directive. The draft law includes minor changes from the version published in December 2023.

On June 4, 2024, the Spanish Council of Ministers approved the second Draft Law to transpose the EU Global Minimum Tax Directive into domestic law. It will now be sent to the Spanish Parliament. 

On March 6, 2023, Spain’s Ministry of Finance and Public Function opened a public consultation on the transposition into Spanish law of the European Directive on the Global Minimum Tax