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.
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 cancels NIFs of taxpayers who have failed to meet their tax obligations. These taxpayers are barred from operating normally before the Administration.
The Government appoints Arcadi España García as Minister of Finance. The change is effective from 26 March 2026.
The tax on stays in tourist accommodations in Catalonia is updated and a new fee is created to cover the management costs of the municipal surcharge.
An online procedure is established for telecommunications companies to submit and pay their administrative fees electronically. It simplifies management and eliminates paper-based processes.
The State and the Generalitat Valenciana reach an agreement to resolve discrepancies over their 2025 fiscal and administrative measures law. A constitutional conflict is thus avoided through bilateral negotiation.
The Tax Authority publishes the list of NIF that have been reinstated after having been previously revoked. It affects individuals and entities that recover their capacity to operate for tax purposes.