Spain Draft law on Budget of Canary Islands for 2019: a proposal for a half-point reduction in the general rate from 7% to 6.5% 08 December 201899 views1 min read Source: Deloitte Rate A new version of the periodical VAT return forms (303 and 322) should be used for December 2018/Q4 2018 periods Preliminary draft law on measures for preventing and combating tax fraud, transposition of certain EU Directives, and amendments of certain tax regulations