Spain has published Law No. 10/2020 of 29 December 2020 in the Official Gazette, which provides for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable tax arrangements has been approved and sent for promulgation on 25 June 2020. This includes rules for the required reporting of potentially aggressive tax-planning arrangements that primarily applies for in…