| Newsletter| January 2023 | «Tax developments for 2023» |

A great number of developments on personal and corporate taxation of particular relevance were published in December 2022.

The following is a summary of the main tax developments approved at the end of 2022 -some of which are legally effective for fiscal year 2022 and others for fiscal year 2023 onward- and introduced not only by Budget Law, but also in different regulations.