www.expansion.com/blogs/garrigues/2023/01/31/la-directiva-del-impuesto-minimo-del-15.html#page=1
Spain looks to enact 15% minimum global tax for large multinationals in the EU – Osborne Clarke | Osborne Clarke
www.expansion.com/blogs/garrigues/2024/01/16/el-impuesto-minimo-global-para-grandes.html#page=1
www.osborneclarke.com/insights/spains-council-ministers-approves-draft-bill-transposing-directive-15-global-minimum-tax
blogtributario.garrigues.com/en/corporate-income-tax/minimum-15-global-tax-new-steps-on-the-most-relevant-tax-measure-of-recent-years-for-large-groups-of-companies#page=1
See also:
www.garrigues.com/es_ES/noticia/grandes-retos-planteara-directiva-tributacion-minima-empresas
