On 9 March 2021, the Spanish Council of Ministers approved the Royal-Decree Law (RDL) implementing the European Union (EU) Anti-Tax Avoidance Directive (Council Directive 2017/952 of 29 May 2017, “EU ATAD 2”) into the Spanish legislation.

The final wording, published in the Spanish Official Gazette on 10 March 2021, is in line with the draft released on 30 November 2020 (See EY Global Tax Alert, Sp…