Royal Decree 897/2010, of 9 July 2010, introduces amendments to the Corporate Income Tax Regulations by, inter alia, adopting the 19% withholding tax rate (which are already included in the Corporate Tax Law. The Decree was published in the Official Gazette of 10 July 2010 and enters into force on the day after its publication. The 19% withholding tax rate applies from 1 January 201…