| Newsletter| July 2023 | «Publication of the draft of the Royal Decree for the development of electronic invoicing between companies and professionals.» |

The Spanish Ministry of Economic Affairs and Digital Transformation and the Ministry of Finance and Public Function have made public the draft Royal Decree that details the implementation of Law 18/2022, also known as the “Ley Crea y Crece”, in relation to electronic invoicing between companies and professionals.

In this document we intend to summarize the main tax modifications introduced by this draft.