Law 22/2005 of 18 November 2005, which implements inter alia Council Directive 2003/13/EC of 22 December 2003 amending EC Parent-Subsidiary Directive, was published in the Official Gazette of 19 November 2005. The amendments have retroactive effect as from 1 January 2005, unless otherwise mentioned.
The Law amends Article 14.1(h) of Royal Legislative Decree 5/2004, of 5 March 2004 on the taxation of income of non-residents to progressively reduce the minimum participation requirement to …