Spain Opens a Consultation on the Global Minimum Tax

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 (Council Directive (EU) 2022/2523 of 14 December 2022).

Amongst EU countries, Spain joins the Netherlands and Sweden that have issued public consultations or draft law on the GloBE rules. On March 2, 2023, the Belgian Minister of Finance announced the first phase of a broad tax reform that will include the Pillar Two global minimum tax.

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