The Spanish Congress of Deputies has approved the draft bill for implementing the Pillar 2 global minimum tax, aligning with Council Directive (EU) 2022/2523. Now, it awaits approval from the Senate.

The bill introduces the Pillar 2 income inclusion rule (IIR) and the undertaxed payment/profit rule (UTPR) to ensure a minimum tax level of 15% for multinational enterprise (MNE) groups with an…