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.
The Community of Madrid approves a law that allows inheriting or receiving as a gift a family business by paying almost nothing in inheritance and gift tax, with a 99% reduction.
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 Generalitat Valenciana approves changes in taxes, public management and administrative organization for 2026. It affects regional taxes, housing, healthcare, education and Valencian companies.
The Government approves direct aid of up to €150,000 for companies and €5,000 for self-employed workers in Ceuta, along with tax bonuses, following the July 2026 migration crisis.
The AEAT and the Spanish anti-money laundering body (SEPBLAC) sign an agreement to exchange tax and financial data. The objective is to improve the fight against money laundering and terrorist financing.
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.