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BOE cambioslegales.es › Tax & Revenue

The Tax Agency reinstates previously revoked tax identification numbers (NIF)

27 Mar 2026 4/10 Tax & Revenue Effective: 23/03/2026

The Tax Authority publishes the list of NIFs that have been reinstated after having been previously revoked. It affects individuals and companies that recover their active tax identification.

Individuals and legal entities whose NIFs had been revoked by the AEAT
BOE cambioslegales.es › Tax & Revenue

New electronic payment system for the radio spectrum usage fee

26 Mar 2026 4/10 Tax & Revenue Effective: 10/03/2026

A procedure is established for paying online the fee for reservation of the public radio domain. It affects companies and operators that use radio frequencies.

Telecommunications operators and companies holding radio spectrum usage licences
DOUE cambioslegales.es › Tax & Revenue

Corrigendum to the European Directive against corporate tax avoidance

24 Mar 2026 4/10 Tax & Revenue

Errors are corrected in the European regulation that requires companies to pay taxes where they generate real profits. It affects corporate groups with operations in several EU countries.

Multinational corporate groups and companies with operations in several EU countries
BOE cambioslegales.es › Tax & Revenue

Spanish Treasury Places Bills at 3 and 9 Months with Interest Rates of 2.39% and 2.61%

22 Aug 2026 3/10 Tax & Revenue Effective: 14/08/2026

The Spanish Treasury awarded 867 million in 3-month Bills and 1,204 million in 9-month Bills in the auction held on August 14, 2026, with interest rates of 2.39% and 2.61% respectively.

Investors, financial institutions and treasury managers operating with Spanish public debt
DOUE cambioslegales.es › Tax & Revenue

Technical correction to the European directive on refund of withholding taxes at source

20 Aug 2026 3/10 Tax & Revenue Effective: 20/08/2026

The EU corrects drafting errors in the directive on refund of excess withheld taxes in cross-border investments. The changes are purely textual and do not alter the substance of the regulation.

Financial intermediaries, cross-border investors and EU tax authorities
BOE cambioslegales.es › Tax & Revenue

The Tax Agency restores the NIF of 63 companies that had it revoked

03 Aug 2026 3/10 Tax & Revenue Effective: 03/08/2026

The Tax Authority restores the tax identification number to 63 companies that had it cancelled, allowing them to operate normally with the Administration.

63 commercial companies with restored NIF and their partners, suppliers and creditors
BOE cambioslegales.es › Tax & Revenue

The Treasury announces auctions of State Bonds and Obligations for August 2026

03 Aug 2026 3/10 Tax & Revenue Effective: 06/08/2026

The Treasury issues public debt in August 2026 with auctions on August 6. Four bond references are offered at 5, 7, 10 and 15 years with rates between 2.05% and 3.40%.

Institutional investors, Market Makers and financial entities operating in public debt