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.
An exceptional tax measure is approved in Spain. It may imply temporary changes in taxes or tax burdens for citizens and businesses.
The Government sets the maximum pensions and updates all public pensions for 2026. It affects retirees, pensioners and social benefit recipients.
If a community's bylaws prohibit tourist use, the unique tourist rental registration number can be denied. Property owners cannot bypass this prohibition.
The European Union establishes a climate target for 2040: reducing net emissions by 90% compared to 1990. This milestone serves as a bridge between the 2030 target and climate neutrality by 2050.
The territorial distribution of credit is expanded to finance energy efficiency and circular economy projects in tourism businesses. The funds come from the Plan de Recuperación, Transformación y Resiliencia.
The European Commission withdraws the authorisation to sell food and feed containing genetically modified maize MON 87403. Products already on the market will have a period to be withdrawn.
The EU approves a regulation allowing Member States to grant public aid for rail, inland waterway and multimodal transport without prior notification to the European Commission.