Spain has published Order HFP/94/2023 of 2 February 2023 in the Official Gazette, which approves four new forms for the windfall profits taxes on the energy and banking sectors. As previously reported, Law 38/2022 of 27 December 2022 introduced measures to levy tax at the rate of 1.2% on the net turnover of large energy companies derived from activity in Spain and at the rate of 4.8% on net i…