Transposition of the European anti-hybrid legislation into the Corporate Income Tax
Last 10 March 2021 the Spanish Official State Gazette (BOE) published the Royal Decree-Law 4/2021, of 9 March, which transposes into the Spanish law, the Council Directive (EU) 2016/1164 of 12 July 2016, amended by Council Directive (EU) 2017/952 of 29 May 2017 (Directive ATAD II), on hybrid mismatches to prevent tax avoidance in related-party […]