Main tax developments included in the Draft General State Budget Law for 2021

On 27 October 2020, the Council of Ministers approved the submission to the Parliament of the Draft General State Budget Law for 2021, which proposes the introduction of significant tax measures.

The purpose of this Legal Briefing is to summarise the main developments relating to tax included in the Draft Law. However, it is worth bearing in mind that the measures described below may change following the appropriate parliamentary process.

The entire content of the Legal Briefing can be found in the PDF.