The mandatory electronic invoicing system between business owners and professionals in Spain is established. All companies and self-employed individuals must issue and receive invoices in digital format.
The contribution rules to Social Security for companies and workers in 2026 are established. It affects wages, bases and applicable rates throughout the year.
The official forms and deadlines for filing the Income Tax and Wealth Tax returns for the 2025 tax year are approved. It also regulates how to obtain and confirm the draft return by electronic means.
The Government extends until September 2026 the energy tax reductions and aid to transport operators, farmers and fishermen approved due to the Middle East crisis, with gradual withdrawal as markets stabilize.
The EU modifies tariffs applicable to certain U.S. products and establishes tariff quotas to facilitate their importation. It seeks to balance trade relations with the U.S.
The EU strengthens control of investments from non-EU countries in strategic sectors. It replaces the previous 2019 regulation with stricter mechanisms.
The Government approves extraordinary measures to address the economic impact of the conflict in the Middle East. The aim is to cushion the effects on Spanish companies and citizens.
Direct aid for farmers in Andalucía and Extremadura affected by adverse weather events is detailed. Requirements and conditions to access these urgent subsidies are specified.
The late payment interest rate for commercial operations between companies is 10.40% during the second half of 2026. This percentage applies when a debtor fails to pay their supplier on time.
The EU updates the parameters that determine how many free emission allowances industries receive for the 2026-2030 period. It affects energy-intensive industrial sectors subject to the European carbon market.