Who is affected:
Taxpayers, companies, self-employed individuals and citizens subject to the Spanish tax system
Summary
An exceptional tax measure is approved in Spain. It may imply temporary changes in taxes or tax burdens for citizens and businesses.
Detailed analysis
PRO
Ley 2/2026, of 27 February, introduces an exceptional tax measure into the Spanish tax legal framework. Its extraordinary nature suggests a response to a specific economic or emergency situation. Companies and self-employed individuals should review whether this regulation modifies tax rates, taxable bases, filing dead…
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The State and nine autonomous communities create a joint body to coordinate and certify expenses for the 2027 Jacobean Holy Year program, which offers maximum t...
Companies and individuals sponsoring the 2027 Jacobean Holy Year and organizing entities
Drafting errors in the European regulation on administrative cooperation in VAT are corrected. It affects special VAT schemes for cross-border e-commerce.
Cross-border e-commerce companies covered by OSS/IOSS VAT schemes in the EU
The Supreme Court assigns to a specialized section all cases of claims for the autonomous portion of the hydrocarbon tax, declared illegal by the EU in 2024.
Taxpayers and companies that paid the autonomous portion of the hydrocarbon tax
The Bank of Spain sets at 2.848% the yield on public debt with a 2-6 year maturity for July 2026. This figure is an official reference interest rate for banking...
Holders of loans indexed to this rate and financial entities
The Tax Authority restores the tax identification number to 63 companies that had it cancelled, allowing them to operate normally with the Administration.
63 commercial companies with restored NIF and their partners, suppliers and creditors
The AEAT cancels the tax identification numbers of over 200 companies, preventing them from operating legally. Affected companies will be unable to carry out ta...
Companies with revoked NIF, their partners, creditors and companies operating with them