26 Jun 2026
6/10
Tax & Revenue
Effective: 16/09/2026
The AEAT sets the voluntary payment period for the 2026 Tax on Economic Activities between September 16 and November 20. Payment shall be made at collaborating banking entities with the received document.
Companies and self-employed persons subject to IAE with national or provincial quotas in 2026
12 Jun 2026
6/10
Tax & Revenue
Effective: 26/05/2026
Spain notifies the OECD that it has completed its internal procedures to apply the multilateral anti-abuse tax convention with Argentina and dozens of other countries. This strengthens measures against international tax ...
Multinational enterprises with operations in Spain and signatory countries of the OECD convention
26 May 2026
6/10
Tax & Revenue
An official correction to the EU directive requiring large multinational groups to pay at least 15% in taxes is published. It affects companies with revenues exceeding 750 million euros.
Multinational groups and large domestic groups with revenues exceeding 750M€
25 Apr 2026
6/10
Tax & Revenue
Effective: 01/04/2026
Navarra updates its tax regulations by adapting VAT and the electricity production tax. The changes aim to harmonize regional tax legislation with state regulations.
Electricity production companies and VAT taxpayers in Navarra
24 Apr 2026
6/10
Tax & Revenue
The AEAT corrects errors in its tax inspection and customs control plan for 2026. It affects the guidelines that direct tax control actions this year.
Taxpayers, companies, self-employed workers and customs operators subject to tax control in Spain
23 Apr 2026
6/10
Tax & Revenue
Effective: 30/03/2026
The State and Navarra agree to coordinate the application of the 15% global minimum tax for large multinational and domestic groups. This tax ensures that these companies pay at least that percentage in any territory.
Multinational and domestic groups with income exceeding 750 million euros
30 Mar 2026
6/10
Tax & Revenue
Effective: 24/03/2026
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.
Taxpayers and companies whose NIF is revoked due to tax non-compliance
27 Mar 2026
6/10
Tax & Revenue
Effective: 26/03/2026
The Government appoints Arcadi España García as Minister of Finance. The change is effective from 26 March 2026.
All taxpayers, companies, self-employed individuals and citizens subject to tax obligations in Spain
23 Mar 2026
6/10
Tax & Revenue
Effective: 06/03/2026
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.
Tourist establishments in Catalonia: hotels, apartments, campings and rural accommodations
30 Jun 2026
5/10
Tax & Revenue
Effective: 23/04/2026
The Guardia Civil and the Bank of Spain formalize their collaboration to investigate and prosecute individuals or companies offering financial services without authorization. They will share information on suspicious cas...
Entities and individuals operating in the financial sector without authorization from the Bank of Spain