On 29 December 2021, Spain’s State Budget Bill for Fiscal Year (FY) 2022 (the Budget Bill) was published in the Spanish Official Gazette following its approval by the Spanish Congress and Senate.The FY 2022 Budget Bill does not include as many tax changes as has been customary in previous years. This is largely due to the Anti-Tax Fraud Law that was enacted earlier in the year and introduced major reforms in various areas of the Spanish tax system (See EY Global Tax Alerts, Spain approves Anti-Tax Fraud Law, dated 16 July 2021, and Spain's amendments to CFC rules and participation...