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BOE cambioslegales.es › Tax & Revenue

Tax Authority Revokes Tax Identification Numbers (NIF) from Certain Entities

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
BOE cambioslegales.es › Tax & Revenue

New electronic system to pay telecommunications fees for the Ministry

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
BOE cambioslegales.es › Tax & Revenue

Agreement between the State and the Generalitat Valenciana on the 2025 fiscal and administrative measures law

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
BOE cambioslegales.es › Tax & Revenue

AEAT reorganizes internal competencies of the Customs and Excise Duties Area

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
DOUE cambioslegales.es › Tax & Revenue

Correction of errors in the European VAT Directive

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
DOUE cambioslegales.es › Tax & Revenue

Correction of errors in the European VAT Directive on services

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
BOE cambioslegales.es › Tax & Revenue

Reference interest rates for classifying financial assets in the third quarter of 2026

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
BOE cambioslegales.es › Tax & Revenue

Legal challenge against the registration of reliable VAT operators in fuel

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
BOE cambioslegales.es › Tax & Revenue

Legal challenge against VAT guarantee regulations for fuel in customs warehouses

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