The mandatory electronic invoicing system between business owners and professionals in Spain is established. All companies and self-employed individuals must issue and receive invoices in digital format.
The official forms and deadlines for filing the Income Tax and Wealth Tax returns for the 2025 tax year are approved. It also regulates how to obtain and confirm the draft return by electronic means.
Tax Authority approves official models for declaring Corporate Income Tax for fiscal year 2025, with changes in tax rates for microenterprises and new deductions.
The Tax Agency and the Labor Inspection extend their information exchange agreement to fight tax fraud and Social Security fraud. The annex of shared data and data protection clauses are updated.
Spain removes Gibraltar, Barbados and other territories from the tax haven list and adds Russia due to its international holdings regime. Changes affect tax operations from June 28, 2026.
The Government of the Canary Islands temporarily eliminates IGIC on fuel and expands the list of food at zero rate. It also raises the tax exemption limit for self-employed workers up to 50,000 euros.
Navarre approves urgent fiscal measures to mitigate the economic impact of the Middle East crisis. It affects Navarrese companies and self-employed workers with activity linked to the most affected sectors.
A constitutional challenge has been filed against the part of RDL 15/2025 that modifies the invoicing software requirements for businesses. The Constitutional Court will decide whether that provision is valid.
An exceptional tax measure is approved in Spain. It may imply temporary changes in taxes or tax burdens for citizens and businesses.
The Tax Agency publishes the list of companies from which it has withdrawn the tax identification number due to non-compliance. Without a NIF, these companies cannot operate legally.