Ley 5/2017, de 28 de marzo, de medidas fiscales, administrativas, financieras y del sector público y de creación y regulación de los impuestos sobre grandes establecimientos comerciales, sobre estancias en establecimientos turísticos, sobre elementos radiotóxicos, sobre bebidas azucaradas envasadas y sobre emisiones de dióxido de carbono

This law introduces various fiscal, administrative, financial, and public sector measures in Spain. It aims to regulate and create new taxes on large commercial establishments, tourist stays, radioactive elements, sugary drinks, and carbon dioxide emissions. The changes affect businesses operating large commercial establishments, the tourism sector, and consumers of specific products. It also impacts public sector administration and financial operations within Spain.