Spain has published Decree No. 1178/2020 in the Official Gazette, which provides certain amendments to the country's CbC reporting rules. The amendments do not introduce major changes but are needed to fully comply with the EU Directive on CbC reporting (Council Directive 2016/881) as requested by the European Commission in January 2019.
Although the Spanish rules were already largely in line with the Directive, the rules lacked certain required elements, which has been resolved with Decree…