Main tax developments included in the Draft General State Budget Law for 2023

On 4 October 2022, the Council of Ministers approved the submission to the Spanish Parliament of the Draft General State Budget Law for 2023 (the “Draft Law”), which proposes the introduction of certain tax measures.

The purpose of this Legal Briefing is to summarise the main tax-related developments included in the Draft Law. However, it is worth noting that the measures analysed below may change
following the parliamentary process.

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