Executive summary
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, which was published in the Spanish Official Gazette on 10 March 2021 (See EY Global Tax Alert, Spanish Council of Ministers approves implementation of ATAD 2, dated 10 March 2021).
Although the final wording is generally in line with the draft r…