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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

New official form to act as representative before the Cadastre in tax procedures

09 Oct 2026 3/10 Tax & Revenue Effective: 10/10/2026

The Cadastre approves a new standardized document for any person to act as representative in cadastral tax proceedings. It replaces the previous 2020 form and expands the procedures covered.

Property owners, tax advisors and managers acting before the Cadastre
BOE cambioslegales.es › Tax & Revenue

The Tax Agency restores the NIF of over 100 companies that had them revoked

07 Oct 2026 3/10 Tax & Revenue Effective: 07/10/2026

The Tax Administration reactivates the tax identification numbers of several companies whose NIFs had been revoked due to non-compliance. These entities can resume normal operations with the AEAT.

Companies with restored NIF, their partners, suppliers and clients operating with them
BOE cambioslegales.es › Tax & Revenue

The Tax Agency expands and updates the agreement with Barcelona to share tax data

29 Sep 2026 3/10 Tax & Revenue Effective: 18/09/2026

The AEAT and the Barcelona City Council renew their tax information exchange agreement, updating data security and control measures. The agreement allows the municipality to access tax data to manage its own taxes.

Barcelona City Council, AEAT and municipal officials with access to tax data
BOE cambioslegales.es › Tax & Revenue

The Treasury auctions State Bonds in October 2026 at 3, 10 and 20-year terms

28 Sep 2026 3/10 Tax & Revenue Effective: 01/10/2026

The Treasury calls for public debt auctions on 1 October 2026 with bonds at different terms. The securities will be put into circulation on 6 October.

Institutional investors, Market Makers and financial entities participating in public debt auctions
BOE cambioslegales.es › Tax & Revenue

Bank of Spain Opens SEPBLAC Data to Researchers on Money Laundering

25 Sep 2026 3/10 Tax & Revenue Effective: 25/09/2026

The Bank of Spain and SEPBLAC agree that accredited researchers can access anonymized data on money laundering through the BELab laboratory, with strict confidentiality guarantees.

Academic researchers and Bank of Spain researchers studying money laundering