| Newsletter| January 2024 | «Publication of Royal Decree-Law 8/2023, whereby measures are adopted to address the economic and social consequences of the conflicts in Ukraine and the Middle East, as well as to mitigate the effects of the drought.»|

On December 28, 2023, Royal Decree-Law 8/2023 was published in the Official State Gazette (BOE), introducing new relevant measures to face the economic and social consequences derived from the conflicts in Ukraine and the Middle East, as well as to mitigate the effects of the drought (‘RDL 8/2023’). In this document we intend to summarize the main tax amendments introduced by such Royal Decree-Law.