Tax & Revenue DOUE Importance: 4/10

Corrigendum to the European Directive against corporate tax avoidance

24 Mar 2026 87 views

Who is affected:
Multinational corporate groups and companies with operations in several EU countries

Summary

Errors are corrected in the European regulation that requires companies to pay taxes where they generate real profits. It affects corporate groups with operations in several EU countries.

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This corrigendum fixes material errors in Directive 2016/1164 (ATAD), which establishes rules against tax avoidance practices in the European internal market. The original Directive imposes on Member States the obligation to transpose measures such as interest deductibility limitations, exit taxation, general anti-abus…

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Full official title

CELEX:32016L1164R(06)

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Affected sectors

SMEs Construction Technology Transport

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Corrigendum to the European Directive against corporate tax avoidance

Summary

Detailed analysis PRO

Full official title

Affected sectors

Categories

PRO Plan

Related regulations

The Tax Agency restores the NIF of over 100 companies that had them revoked

Tax Authority Revokes Tax ID from Over 100 Companies for Tax Non-Compliance

Traffic and Finance of Galicia share vehicle data to streamline ownership transfers

Bank of Spain sets official interest rate on public debt 2-6 years at 2.983% for October 2026

The EU authorizes Spain to maintain reduced rates of excise tax on petrol and diesel for vehicles

The Tax Agency expands and updates the agreement with Barcelona to share tax data