13 Aug 2026
4/10
Tax & Revenue
Effective: 13/08/2026
The State and nine autonomous communities create a joint body to coordinate and certify expenses for the 2027 Jacobean Holy Year program, which offers maximum tax benefits for sponsorship.
Companies and individuals sponsoring the 2027 Jacobean Holy Year and organizing entities
23 Jul 2026
4/10
Tax & Revenue
Effective: 30/04/2026
The EEA Joint Committee amends the annex on financial services of the EEA Agreement. This updates the applicable regulations for Norway, Iceland and Liechtenstein to align them with the EU.
Financial entities, banks, insurance companies and fund managers operating in the European Economic 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
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
25 May 2026
4/10
Tax & Revenue
Effective: 19/05/2026
The Tax Authority cancels the NIF of several entities for non-compliance with tax obligations. These entities are disabled from operating normally.
Entities with revoked NIF and their partners, creditors or commercial counterparties