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.
All business owners and professionals carrying out B2B transactions in Spain
The contribution rules to Social Security for companies and workers in 2026 are established. It affects wages, bases and applicable rates throughout the year.
Companies, self-employed workers, employees and special groups with SS contributions
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.
Taxpayers required to file IRPF and/or Wealth Tax returns in 2025
The EU strengthens control of investments from non-EU countries in strategic sectors. It replaces the previous 2019 regulation with stricter mechanisms.
European companies with foreign investors, non-EU investment funds and national control authorities
The official public holidays for 2027 throughout Spain are published, including national holidays and those specific to each autonomous community. Companies and workers must adapt their work calendars to these dates.
Companies, employees and self-employed workers with staff hired throughout Spain
The Government approves the new directive requiring centers and companies with emergency risk to have updated self-protection plans. Replaces the 2007 regulation.
Holders of centers, establishments and companies with activities that may generate emergencies
Entities that own health data must describe their datasets with standardized metadata to facilitate secondary use in research and health policies in the EU.
Hospitals, insurers, laboratories, clinical registries and entities with electronic health data
The Generalitat Valenciana approves changes in taxes, public management and administrative organization for 2026. It affects regional taxes, housing, healthcare, education and Valencian companies.
Citizens, companies and public entities of the Comunitat Valenciana
26 Aug 2026
7/10
Public Sector
Effective: 26/08/2026
Pressure groups (lobbies) must register in a mandatory public registry and declare their contacts with senior officials and civil servants. The aim is to prevent corruption and ensure that public decisions serve the gene...
Companies, associations, firms and entities engaged in lobbying before the General State Administration
26 Aug 2026
7/10
Public Sector
Effective: 26/08/2026
The Government activates a reinforced coordination mechanism in Ceuta following the massive influx of migrants on July 30. The measure will remain in force until December 31, 2026.
Public administrations, social services, security forces and citizens of Ceuta