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Tax reform: Observations on the transposition into spanish law of directive (EU) 2022/ on ensuring a global minimum of taxation for enterprise groups.

As part of the ongoing monitoring of the production of tax legislation, the Trustees of Fundación Impuestos y Competitividad have presented their preliminary observations on the transposition of the aforementioned Directive.

Based on what was the BEPS Action 1 Plan, “Tax challenges arising from the digital economy for multinational enterprises” and within the OECD’s work in this regard, namely, so-called Pillar I and Pillar II, the EU has adopted its own initiative in the field of Pillar II.

Since the transposition of the aforementioned Directive into Spanish law is mandatory, it is essential to carefully monitor the ongoing process, during which the Foundation’s Trustees will attempt to contribute to the best transposition possible, paying particular attention to the requirements of legal certainty and the competitiveness of our system, and specifically, of the multinational groups which will be affected by this legislative novelty.