The tax measures approved by the State Budget Act for 2022 affect corporate income tax and personal income tax
![Tax measures in the General State Budget Act for 2022](https://www.cuatrecasas.com/images/cache/publication_detail/resources/istock-661337914-61cc5bb35cab4041790750.jpg)
Key aspects
The General State Budget Act for 2022 introduces significant tax measures affecting corporate income tax and personal income tax in Spain.
> Specifically, regarding corporate income tax, the act approves a minimum tax liability.
> As for personal income tax, new amendments are made to the tax and financial system governing individual and company contributions to social welfare systems.