La implementación en España del Impuesto complementario GloBE
DOI:
https://doi.org/10.60923/issn.2036-3583/24221Keywords:
Tax law, Top-up Tax, Pillar Two, GloBE Directive, Minimum level of taxation, International tax competitionAbstract
The recent transposition of the GloBE Directive in Spain, through Law 7/2024 of 20 December, which establishes a Top-up Tax to guarantee a global minimum level of taxation for multinational groups and large-scale domestic groups, opens a new phase to the application of the tax, raising many questions due to the complexity of the regulation and the continuous evolution of safe harbour regimes. This paper analyses the structure of the Spanish regulation, as well as its particularities, both in terms of material and filing obligations.
Published
2026-07-15
How to Cite
Zubimendi Cavia, A. (2025). La implementación en España del Impuesto complementario GloBE. Studi Tributari Europei, 15(1), I.35 - I.68. https://doi.org/10.60923/issn.2036-3583/24221
Issue
Section
Comparative studies
License
Copyright (c) 2025 Alejandro Zubimendi Cavia
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
