23 Jun 2026
5/10
Tax & Revenue
Effective: 23/06/2026
Models 210, 211, 213, 216 and 296 of the Non-Resident Income Tax are modified to improve control of withholding tax refunds on dividends and real estate income.
Non-residents with income in Spain without permanent establishment, their representatives and withholding agents
10 Jun 2026
5/10
Tax & Revenue
Effective: 10/06/2026
The Tax Agency publishes the list of companies from which it has withdrawn the tax identification number, mainly corporations from Las Palmas and Madrid. Without a NIF, these companies cannot operate legally.
Companies with revoked NIF, their partners, creditors and third parties operating with them
03 Jun 2026
5/10
Tax & Revenue
Effective: 03/06/2026
The AEAT publishes the list of companies whose tax identification number has been cancelled. Without a NIF, these entities cannot operate legally.
Limited liability companies with NIF revoked by the AEAT and their partners, administrators and creditors
29 May 2026
5/10
Tax & Revenue
Effective: 29/05/2026
Rules on the Risk Information Center of the Banco de España and revolving card advertising, annulled due to procedural defect by the Supreme Court in 2025, are reintroduced.
Credit institutions, banks, revolving card issuers and Banco de España
14 May 2026
5/10
Tax & Revenue
Effective: 28/04/2026
Cantabria approves its annual accompanying law with tax and administrative changes for 2026. It affects regional taxes, fees and public management in the community.
Taxpayers, companies, self-employed individuals and public administration of Cantabria
11 May 2026
5/10
Tax & Revenue
Effective: 23/12/2025
The period of application of the zero tax rate of IGIC in operations related to the volcanic eruption of La Palma is extended. This means continuing without indirect tax on purchases and services linked to reconstruction...
Those affected by the La Palma volcano, reconstruction companies and self-employed workers in Canary Islands
06 May 2026
5/10
Tax & Revenue
Effective: 29/04/2026
The Tax Agency publishes the list of entities whose NIF has been cancelled. These entities are disabled from operating normally before the administration.
Companies and legal entities whose NIF has been revoked due to tax non-compliance
06 May 2026
5/10
Tax & Revenue
The central Government challenges before the Constitutional Court several articles of the fiscal and management law of the Valencian Community. The challenge provisionally suspends the contested provisions.
Taxpayers, companies and administrations of the Valencian Community affected by Law 5/2025
20 Apr 2026
5/10
Tax & Revenue
Effective: 10/04/2026
The Tax Agency and the DGT update their information exchange agreement to improve the fight against fraud. The agreement allows cross-referencing vehicle and tax data to detect irregularities.
Taxpayers with vehicles, self-employed workers, companies and any motor vehicle owners
20 Apr 2026
5/10
Tax & Revenue
Effective: 15/04/2026
The Tax Agency publishes the list of revoked NIFs due to non-compliance with tax obligations. Affected parties will not be able to operate normally with the Administration.
Companies, self-employed workers and legal entities with NIF revoked by the AEAT