Executive summary

On 10 July 2021, Spain’s Anti-Tax Fraud Law (Law 11/2021, dated 9 July 2021) (the Law) was published in the State Official Gazette.

The first draft of this Law was first published for public consultation on 23 October 2018 and the Bill was presented to the Parliament for approval on 13 October 2020 (see EY Global Tax Alert, Spain sends anti-tax evasion Bill to Parliament for approv…