Changes in tax regulations
Various tax regulations are amended by Law 11/2023, of May 8, transposing European Union Directives on the accessibility of certain products and services, migration of highly qualified persons, taxation and digitalization of notarial and registry actions; and which modifies Law 12/2011 of 27 May on civil liability for nuclear damage or damage caused by radioactive materials.
These include amendments to Law 37/1992 of 28 December on Value Added Tax, the revised text of the Capital Companies Act, approved by Royal Legislative Decree 1/2010 of 2 July, Law 38/1992 of 28 December on Special Taxes and the Regulations on Special Taxes, approved by Royal Decree 1165/1995 of 7 July.
de trasposición de Directivas de la Unión Europea en materia de accesibilidad de determinados productos y servicios, migración de personas altamente cualificadas, tributaria y digitalización de actuaciones notariales y registrales; y por la que se modifica la Ley 12/2011, de 27 de mayo, sobre responsabilidad civil por daños nucleares o producidos por materiales radiactivos.