Is there discrimination against foreign investment in Spain? New tax paradigm of Law 38/2022
Law 38/2022, of December 27, 2002, brought important regulatory changes affecting the taxation of non-resident companies in Spain. The first aspect to highlight would be the implementation, already for the financial year 2022, of the Temporary Solidarity Tax on Large Estates, hereinafter referred to as ITSGF. This new tax, with which we should familiarise…