The Supreme Court assigns to a specialized section all cases of claims for the autonomous portion of the hydrocarbon tax, declared illegal by the EU in 2024.
The European Commission modifies the rules for applying VAT to businesses that sell products or digital services to consumers in other EU countries. It particularly affects online stores and digital platforms.
Access by the European Public Prosecutor's Office and OLAF to information on VAT between EU countries is expanded to detect and prosecute cross-border tax fraud.
The Tax Agency publishes the list of companies from which it has withdrawn the tax identification number due to non-compliance.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.
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.
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 ...
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.
Navarra updates its tax regulations by adapting VAT and the electricity production tax. The changes aim to harmonize regional tax legislation with state regulations.
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.
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.