10 Apr 2026
5/10
Tax & Revenue
Effective: 07/04/2026
The Tax Agency publishes the list of NIF revocations for entities that have failed to comply with their tax obligations. Revocation prevents normal operations with banks and public administrations.
Legal entities (companies, associations) with NIF revoked due to tax non-compliance
27 Mar 2026
5/10
Tax & Revenue
Effective: 10/03/2026
An online procedure is established for telecommunications companies to submit and pay their administrative fees electronically. It simplifies management and eliminates paper-based processes.
Operators and companies in the telecommunications sector in Spain
25 Mar 2026
5/10
Tax & Revenue
Effective: 27/02/2026
The State and the Generalitat Valenciana reach an agreement to resolve discrepancies over their 2025 fiscal and administrative measures law. A constitutional conflict is thus avoided through bilateral negotiation.
Businesses, self-employed workers and citizens subject to the fiscal and administrative regulations of the Comunitat Valenciana
03 Jul 2026
4/10
Tax & Revenue
Effective: 03/07/2026
The Tax Agency updates how functions are distributed among its customs bodies, adapting to the European customs code and the agreement on Gibraltar.
Customs operators, importers, exporters and Customs and Excise Duties officials
03 Jul 2026
4/10
Tax & Revenue
Effective: 04/07/2026
The AEAT allows Delegates to act as Chief Inspectors in offices where that position is vacant. Coordination between tax inspection teams is improved.
Taxpayers under tax inspection and AEAT officials in delegations with Chief Inspector vacancies
01 Jul 2026
4/10
Tax & Revenue
Errors in the European regulations governing VAT are corrected. These technical adjustments affect the official text of Directive 2006/112/CE.
Companies, self-employed workers and tax advisors applying VAT in European operations
01 Jul 2026
4/10
Tax & Revenue
Errors in Directive 2008/8/CE are corrected, which modified VAT rules for services in the EU. It affects the rules for tax location of services between countries.
Companies and self-employed individuals that provide or receive services in other EU countries
27 Jun 2026
4/10
Tax & Revenue
Effective: 01/07/2026
The Treasury publishes the interest rates used to fiscally classify financial assets with mixed returns during the third quarter of 2026. These rates affect the calculation of IRPF and Corporate Income Tax.
Investors, financial entities and companies issuing financial assets with mixed returns
12 Jun 2026
4/10
Tax & Revenue
Effective: 12/06/2026
The company Premira Energía has filed an appeal before the Audiencia Nacional against the regulation governing the registration of reliable operators regarding VAT on fuel. Interested parties are notified to appear in th...
Fuel sector operators affected by the Orden HAC/1496/2025 on VAT
12 Jun 2026
4/10
Tax & Revenue
Premira Energía challenges before the National Court the order regulating the guarantees required to secure VAT on fuel deliveries. Interested parties are notified to appear in the proceedings within 9 days.
Fuel operating and distribution companies subject to the customs warehouse regime