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BOE cambioslegales.es › Tax & Revenue

Agreement to create the Commission to manage tax benefits for the 2027 Jacobean Holy Year

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
DOUE cambioslegales.es › Tax & Revenue

Update of financial services rules in the European Economic Area

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
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
BOE cambioslegales.es › Tax & Revenue

The Tax Agency revokes tax identification numbers from certain entities

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