{"id":10342,"date":"2024-04-15T12:01:15","date_gmt":"2024-04-15T12:01:15","guid":{"rendered":"https:\/\/seegman.com\/global-minimum-tax-for-multinationals-and-large-national-groups-in-spain-2\/"},"modified":"2025-02-11T23:02:17","modified_gmt":"2025-02-11T23:02:17","slug":"global-minimum-tax-for-multinationals-and-large-national-groups-in-spain-2","status":"publish","type":"post","link":"https:\/\/seegman.com\/en\/global-minimum-tax-for-multinationals-and-large-national-groups-in-spain-2\/","title":{"rendered":"Global minimum tax for multinationals and large national groups in Spain"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10342\" class=\"elementor elementor-10342 elementor-10335\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aeb57ba elementor-section-height-min-height elementor-section-content-middle elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"aeb57ba\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7c289b3\" data-id=\"7c289b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66ee9c0 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66ee9c0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5bfa664\" data-id=\"5bfa664\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-50b0ecd elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"50b0ecd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Global minimum tax for multinationals and large national groups in Spain<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-09b7820\" data-id=\"09b7820\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d0c1ad elementor-section-height-min-height elementor-section-items-stretch elementor-reverse-tablet elementor-section-content-top elementor-section-boxed elementor-section-height-default\" data-id=\"4d0c1ad\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2966d49\" data-id=\"2966d49\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e7733ef elementor-widget elementor-widget-text-editor\" data-id=\"e7733ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><em>The tax would be applicable as of 1 January 2024 for Spanish entities that are part of multinational groups and those with revenues of more than EUR 750 million.<\/em><\/h5>\n<p>On 19 December 2023, the Preliminary Draft Law transposing Council Directive (EU) 2022\/2523 of 14 December 2022 was approved, for the creation of a supplementary tax, which aims to guarantee a minimum overall taxation of 15% for multinationals. It would also affect large domestic companies with a turnover of EUR 750 million or more in at least two of the last four immediately preceding financial years.<\/p>\n<p>There is a fundamental difference with regard to the Corporate Income tax 15% minimum rate: the latter is determined on the taxable base, whereas the supplementary national rate, which is the subject of the new regulation, is determined on the adjusted accounting profit, calculated in accordance with the criteria set out in the Directive in a standardized manner for all EU Member States.<\/p>\n<p>In cases where the effective tax rate in Spain is higher than 15%, no supplementary tax will be generated, while if it is lower, the tax will amount to the difference between the effective supplementary rate and the national tax.<\/p>\n<p>The preliminary draft law has been subject to a public information procedure since 20 December 2023 and it is not yet certain when the final text will be published, but it is certain that, once published, it will affect tax periods beginning on or after 31 December 2023.<\/p>\n<p>See <em><a href=\"https:\/\/www.hacienda.gob.es\/Documentacion\/Publico\/NormativaDoctrina\/Proyectos\/20122023-apl-impuesto-complementario.pdf\">Anteproyecto de Ley por la que se establece un impuesto complementario para garantizar un nivel m\u00ednimo global de imposici\u00f3n para los grupos multinacionales y los grupos nacionales de gran magnitud.<\/a><\/em><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-aa8a01e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa8a01e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1a6805f\" data-id=\"1a6805f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a43453 elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"0a43453\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/seegman.com\/wp-content\/uploads\/2024\/02\/impuesto_minimo_global.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-download\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">DOWNLOAD<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f944d18\" data-id=\"f944d18\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5874b56 elementor-section-height-min-height elementor-section-items-stretch elementor-reverse-tablet elementor-section-content-top elementor-section-boxed elementor-section-height-default\" data-id=\"5874b56\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e452e7a\" data-id=\"e452e7a\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3db9f20 elementor-share-buttons--view-icon elementor-share-buttons--skin-flat elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"3db9f20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad57e70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad57e70\" 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status-publish format-standard has-post-thumbnail hentry category-all category-article category-article-tec category-small-market-ma-en tag-article\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/seegman.com\/en\/how-to-structure-deferred-payments-and-cross-guarantees-in-small-market-ma-transactions\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/seegman.com\/wp-content\/uploads\/2023\/12\/sliders_23_3-300x169.jpg\" class=\"attachment-medium size-medium wp-image-9518\" alt=\"Sliders 23 1\" srcset=\"https:\/\/seegman.com\/wp-content\/uploads\/2023\/12\/sliders_23_3-300x169.jpg 300w, https:\/\/seegman.com\/wp-content\/uploads\/2023\/12\/sliders_23_3-1024x576.jpg 1024w, https:\/\/seegman.com\/wp-content\/uploads\/2023\/12\/sliders_23_3-768x432.jpg 768w, 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It reflects not<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/seegman.com\/en\/how-to-structure-deferred-payments-and-cross-guarantees-in-small-market-ma-transactions\/\" aria-label=\"Read more about How to structure deferred payments and cross-guarantees in small-market M&#038;A transactions\" tabindex=\"-1\" >\n\t\t\tREAD MORE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-21743 post type-post status-publish format-standard has-post-thumbnail hentry category-all category-article category-article-tec category-tax tag-article\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/seegman.com\/en\/stock-options-rsus-and-phantom-shares-for-individuals-relocating-to-spain-key-tax-considerations\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"146\" src=\"https:\/\/seegman.com\/wp-content\/uploads\/2022\/12\/textura-300x146.jpg\" class=\"attachment-medium size-medium wp-image-8575\" alt=\"textura\" srcset=\"https:\/\/seegman.com\/wp-content\/uploads\/2022\/12\/textura-300x146.jpg 300w, https:\/\/seegman.com\/wp-content\/uploads\/2022\/12\/textura-1024x498.jpg 1024w, https:\/\/seegman.com\/wp-content\/uploads\/2022\/12\/textura-768x373.jpg 768w, https:\/\/seegman.com\/wp-content\/uploads\/2022\/12\/textura.jpg 1160w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/seegman.com\/en\/stock-options-rsus-and-phantom-shares-for-individuals-relocating-to-spain-key-tax-considerations\/\" >\n\t\t\t\tStock options, RSUs and phantom shares for individuals relocating to Spain: key tax considerations\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Equity compensation plans raise particularly complex tax questions when the beneficiary relocates to Spain. In these cases, it is not enough to look at the<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/seegman.com\/en\/stock-options-rsus-and-phantom-shares-for-individuals-relocating-to-spain-key-tax-considerations\/\" aria-label=\"Read more about Stock options, RSUs and phantom shares for individuals relocating to Spain: key tax considerations\" tabindex=\"-1\" >\n\t\t\tREAD MORE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-21490 post type-post status-publish format-standard has-post-thumbnail hentry category-all category-article category-article-tec category-business-law tag-article\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/seegman.com\/en\/private-limited-company-or-public-limited-company-in-portugal-practical-guide-for-investors\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/seegman.com\/wp-content\/uploads\/2023\/12\/sliders_23_1_2-300x169.jpg\" class=\"attachment-medium size-medium wp-image-9520\" alt=\"Sliders 23 1\" srcset=\"https:\/\/seegman.com\/wp-content\/uploads\/2023\/12\/sliders_23_1_2-300x169.jpg 300w, https:\/\/seegman.com\/wp-content\/uploads\/2023\/12\/sliders_23_1_2-1024x576.jpg 1024w, https:\/\/seegman.com\/wp-content\/uploads\/2023\/12\/sliders_23_1_2-768x432.jpg 768w, https:\/\/seegman.com\/wp-content\/uploads\/2023\/12\/sliders_23_1_2-1536x864.jpg 1536w, https:\/\/seegman.com\/wp-content\/uploads\/2023\/12\/sliders_23_1_2.jpg 1920w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/seegman.com\/en\/private-limited-company-or-public-limited-company-in-portugal-practical-guide-for-investors\/\" >\n\t\t\t\tPrivate limited company or public limited company in Portugal: practical guide for investors\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Investors setting up a company in Portugal usually end up choosing between two corporate forms: the private limited company (sociedade por quotas, Lda.) and the<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/seegman.com\/en\/private-limited-company-or-public-limited-company-in-portugal-practical-guide-for-investors\/\" aria-label=\"Read more about Private limited company or public limited company in Portugal: practical guide for investors\" tabindex=\"-1\" >\n\t\t\tREAD MORE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<div class=\"e-load-more-anchor\" data-page=\"1\" data-max-page=\"55\" data-next-page=\"https:\/\/seegman.com\/en\/wp-json\/wp\/v2\/posts\/10342\/page\/2\/\"><\/div>\n\t\t\t\t<nav class=\"elementor-pagination\" aria-label=\"Pagination\">\n\t\t\t<span aria-current=\"page\" class=\"page-numbers current\"><span class=\"elementor-screen-only\">Page<\/span>1<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/seegman.com\/en\/wp-json\/wp\/v2\/posts\/10342\/page\/2\/\"><span class=\"elementor-screen-only\">Page<\/span>2<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/seegman.com\/en\/wp-json\/wp\/v2\/posts\/10342\/page\/3\/\"><span class=\"elementor-screen-only\">Page<\/span>3<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/seegman.com\/en\/wp-json\/wp\/v2\/posts\/10342\/page\/4\/\"><span class=\"elementor-screen-only\">Page<\/span>4<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/seegman.com\/en\/wp-json\/wp\/v2\/posts\/10342\/page\/5\/\"><span class=\"elementor-screen-only\">Page<\/span>5<\/a>\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The tax would be applicable as of 1 January 2024 for Spanish entities that are part of multinational groups and those with revenues of more than EUR 750 million. On 19 December 2023, the Preliminary Draft Law transposing Council Directive (EU) 2022\/2523 of 14 December 2022 was approved, for the creation of a supplementary tax, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9518,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[99,79,101,103,102],"tags":[87],"class_list":["post-10342","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-article","category-business-law","category-global-mobility-services","category-tax","tag-article"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Global minimum tax for multinationals and large national groups in Spain<\/title>\n<meta name=\"description\" content=\"The tax would be applicable as of 1 January 2024 for Spanish entities that 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