Tax news

Tax measures for 2023

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During the last days of December, the following laws were published in the Spanish Official State Gazette passing different tax measures and taxes to be applied in fiscal year 2023 or, in some cases, in fiscal year 2022 itself:
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These are the main taxes that we review in this Tax News
  • Corporate Income Tax (CIT)

  • Personal Income Tax (PIT)

  • Value Added Tax (VAT)

  • Temporary Solidarity Tax on Large Fortunes (TSTGF)

  • Wealth Tax (WT)

  • Law 28/2022, of 21 December, to promote the start-up ecosystem ("Startup Law")
  • Law 31/2022, of 23 December, on the General State Budget for 2023 ("LPGE")
  • Law 38/2022, of 27 December, for the establishment of temporary taxes on energy and on credit institutions and financial credit establishments and creating the temporary solidarity tax on large fortunes and amending certain tax rules.

In this alert, we highlight the main novelties approved by the aforementioned laws, grouping them by tax.

What you will find in this alert?

What you will find in this alert?

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