Spain has published Decree-Law 4/2021, which was approved by the Council of Ministers on 9 March 2021. The Decree-Law follows a draft law previously consulted on by the Ministry of Finance and includes amendments to the Corporate Tax Law and the Non-Resident Income Tax Law for the implementation of the hybrid mismatch rules of the EU Anti-Tax Avoidance Directive as amended (ATAD2), except for the rules regarding reverse hybrids.
The measures of Decree-Law 4/2021 are in line with ATAD2 and i…