The Budget Bill for 2012 was enacted on 29 June 2012 as the Law 2/2012, of 29 June 2012 and was published in the Official Gazette on 30 June 2012. Some of the measures included in the law had already been approved by the government through Royal Decree-law 12/2012, of 30 March 2012 (see Spain-1, News 5 April 2012).

The new tax measures included in the law are summarized below.

Corpora…