On 14 June 2024, the Spanish Congress of Deputies (lower house of parliament) published the draft bill for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022. As previously reported, the draft bill includes the introduction of the Pillar 2 income inclusion rule (IIR) and the undertaxed payment/profit rule (UTPR) in orde…