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BOE cambioslegales.es › Tax & Revenue

IAE 2026 payment deadline: from September 16 to November 20

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
BOE cambioslegales.es › Tax & Revenue

Spain completes procedures to apply OECD convention against tax evasion with Argentina and other countries

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
BOE cambioslegales.es › Tax & Revenue

Navarra modifies VAT and electricity production tax through tax harmonization

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
BOE cambioslegales.es › Tax & Revenue

Correction of Errors in the AEAT Tax and Customs Control Plan for 2026

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
BOE cambioslegales.es › Tax & Revenue

State-Navarra Agreement on Global Minimum Tax for Multinationals

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
BOE cambioslegales.es › Tax & Revenue

Tax Agency revokes tax identification numbers from non-compliant taxpayers

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
BOE cambioslegales.es › Tax & Revenue

Appointment of Arcadi España García as new Minister of Finance

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
BOE cambioslegales.es › Tax & Revenue

Agreement between the Guardia Civil and the Bank of Spain to prosecute financial fraud by unauthorized entities

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