| Newsletter| June 2023 | «Publication of Law 13/2023, transposing the DAC7, and publication of Law 12/2023 on the Right to Housing.» |

Law 13/2023, of May 24, amending Law 58/2003, of December 17, 2003, General Tax Law, transposing Council Directive (EU) 2021/514 of March 22, 2021, amending Directive 2011/16/EU on administrative cooperation in the field of taxation, and other tax rules (“DAC 7”), and Law 12/2023, of May 24, 2003, on the right to housing, have recently been published in the Official State Gazette (BOE).

In this document we intend to summarize the main tax amendments introduced by both laws. Firstly, Law 13/2023 introduces a series of amendments to tax regulations that will enter into force on May 26, 2023, with the exception of paragraph nine of the sole article and the fifth final provision, which will apply as from January 1, 2024.