On 13 February 2019, the Spanish parliament voted to reject the government's proposed budget bill for 2019. The government's budget plans included several major tax changes, including a digital services tax, financial transactions tax, and measures to comply with the EU Anti-Tax Avoidance Directive, as well as the introduction of a minimum tax and changes in the participation exemption to a 95% exemption (currently 100%). After the rejection in parliament, the Spanish Prime Minister, Pedro Sá…