Skip to main content


Don't miss out on information about the foundation's activities! Leave us your email and you will receive in your inbox all the news about our work.

General anti-abuse clause in spanish tax legislation: Proposals for increased legal certainty

Within the analysis contained in the book, special attention has been paid to the modifications that the draft reform of the General Tax Law proposes to introduce in this area, particularly when it seeks to sanction cases of conflict in the application of the law, modifying the current regime that excluded the sanction.