Tax measures included in the General State Budget Law for 2022

Law 22/2021, of December 28, on the General State Budget for 2022 (hereinafter, the “LPGE”) was published in the Official State Gazette (BOE) of December 29, 2021.

The purpose of this Briefing Note is to set out the main tax measures established by the LPGE, which, as a general rule, entered into force on January 1, 2022, with indefinite effect. At this LINK you can access the document in which we describe the main tax measures contained in the aforementioned law:

1. Personal Income Tax (IRPF)
2. Corporate Income Tax (IS)
3. Non-Resident Income Tax (IRNR)
4. Value Added Tax (VAT, IVA)
5. Business Activities Tax (IAE)
6. Transfer Tax and Stamp Duty (ITP-AJD)
7. Fees (tasas)
8. Incentives for patronage (mecenazgo)
9. Late-payment interest and legal interest rate (interés legal del dinero)
10. Public Multiple-Effect Income Indicator (IPREM)