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BOE cambioslegales.es › Corporate & Business

New law to simplify administrative procedures and facilitate business activity in Spain

11 May 2026 9/10 Corporate & Business Effective: 28/04/2026

Spain approves a law to reduce bureaucracy, eliminate market barriers and improve the quality of regulations. It seeks to facilitate the lives of companies and citizens in their dealings with the Administration.

Companies, self-employed workers, citizens and public administrations throughout Spain
BOE cambioslegales.es › Corporate & Business

Late payment interest between companies rises to 10.40% for second half of 2026

01 Jul 2026 7/10 Corporate & Business Effective: 01/07/2026

The late payment interest rate for commercial operations between companies is 10.40% during the second half of 2026. This percentage applies when a debtor fails to pay their supplier on time.

Companies, self-employed individuals and any party in commercial operations with payment deadlines
DOUE cambioslegales.es › Corporate & Business

New European directive harmonising insolvency and corporate bankruptcy rules in the EU

01 Apr 2026 7/10 Corporate & Business Effective: 30/03/2026

The EU unifies corporate insolvency rules across all member states. It facilitates debt restructuring and bankruptcy proceedings for businesses and self-employed individuals.

Companies, self-employed individuals, creditors, insolvency administrators and financial institutions in the EU
BOE cambioslegales.es › Corporate & Business

Registration of Administrator Resignation Denied in Company with CIF Revoked by Tax Authority

11 Jun 2026 6/10 Corporate & Business

The DGSJFP confirms that the registry closure due to CIF revocation prevents the registration of the sole administrator's resignation. The company must restore its tax status before any registration can be carried out.

Administrators of companies with revoked CIF or removal from the AEAT entity index
BOE cambioslegales.es › Corporate & Business

Congress demands ENISA justify 216 million lost due to unpaid loans to SMEs

09 Jun 2026 6/10 Corporate & Business Effective: 16/04/2026

The Joint Commission of Congress adopts the Court of Auditors report on ENISA and demands improvements in loan management for SMEs, including justifying 216 million in unpaid amounts.

SMEs receiving ENISA financing, public managers and Ministry of Industry
BOE cambioslegales.es › Corporate & Business

New annual accounts models for the Mercantile Registry: changes in CNAE, taxation and international tax transparency

29 May 2026 6/10 Corporate & Business Effective: 29/05/2026

Official annual accounts models for the Mercantile Registry are updated incorporating CNAE 2025, tax changes due to the global minimum tax and the public country-by-country tax information report.

Companies required to file accounts with the Mercantile Registry, especially large multinational groups
BOE cambioslegales.es › Corporate & Business

Bank of Spain removes Open Bank from the official register of credit institutions

26 May 2026 6/10 Corporate & Business Effective: 14/05/2026

Open Bank, SA is removed from the Register of credit institutions of the Bank of Spain. This marks the end of its activity as an officially recognized credit institution.

Customers, companies and self-employed individuals with accounts or financial products at Open Bank, SA
BOE cambioslegales.es › Corporate & Business

Constitutional Challenge to the Customer Service Law

21 Apr 2026 6/10 Corporate & Business

Several articles of the Law on Customer Service are challenged before the Constitutional Court for possible violation of the Constitution. The challenge affects regulations on company obligations to their clients.

Companies with customer service operations, especially financial entities
DOUE cambioslegales.es › Corporate & Business

New European fire reaction classes for construction products

21 Apr 2026 6/10 Corporate & Business Effective: 13/02/2026

The EU establishes official fire behavior classifications for construction materials. Affects manufacturers and distributors of construction products throughout Europe.

Manufacturers, importers and distributors of construction products in the EU