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Law implementing amendments to Merger Directive and other tax measures adopted

|Approved Changes|Spain
Spain

Law 25/2006 of 17 July 2006, amending the company's reorganization tax regime as well as introducing, amongst others, certain tax measures in respect of road transportation, has been published in the Official Gazette of 18 July 2006. The amendments have a retroactive effect as from 1 January 2006, unless otherwise mentioned.

Merger Directive

Following Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 (the Merger Direct…

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