Spain Publishes General State Budget Law for 2017 with Limited Tax Changes

Spain has published Law 3/2017 of 27 June 2017 on the General State Budget for 2017 in the Official Gazette. The tax-related changes are limited, and include bringing certain supplies within the scope of the 10% reduced VAT rate. These include admission to theaters, circuses, bullfights, concerts and other cultural performances, as well as certain additional hospitality and food services. The law also provides for various fee changes and tax benefits for various local events.