09 Jul 2026
6/10
Real Estate
The General Directorate confirms that the bylaws of a homeowners' association can prevent tourist rentals. The property owner's appeal in Oviedo is dismissed.
Apartment owners in communities with bylaws that limit tourist rentals
08 Jul 2026
6/10
Real Estate
A property owner in Barcelona could not register his apartment as a tourist rental because his community's bylaws prohibited it. The General Directorate confirms that the Registry can require community authorization.
Property owners who want to register apartments as tourist rentals in communities with restrictive bylaws
03 Jul 2026
6/10
European Regulations
Effective: 01/07/2026
Errors are corrected in the regulation establishing a 3€ customs duty on imported packages with a value below 150€. It affects international distance sales customs declarations.
E-commerce platforms, logistics operators and customs agents with shipments from outside the EU
01 Jul 2026
6/10
Corporate & Business
Errors in European regulations requiring large companies to publish sustainability reports are corrected. It affects how companies must report their environmental and social impact.
Large companies, listed companies and business groups operating in the EU
30 Jun 2026
6/10
European Regulations
Effective: 25/06/2026
The EU updates procedures to certify the non-preferential origin of products in European customs. It affects importing and exporting companies operating with third countries.
Importing companies, exporting companies and customs operators trading with third countries
30 Jun 2026
6/10
European Regulations
Effective: 01/01/2027
The European Commission establishes individual limits for fluorinated gases (HFC) that each company can market in the EU during 2027-2029, based on their sales from 2022-2024.
Producers and importers of HFC gases and manufacturers of refrigeration and air conditioning equipment
29 Jun 2026
6/10
Tax & Revenue
Effective: 29/06/2026
The Tax Agency publishes the list of companies from which it has withdrawn the tax identification number due to non-compliance. Without a NIF, these companies cannot operate legally.
Commercial entities and organizations with NIF revoked by the AEAT throughout Spain
26 Jun 2026
6/10
Tax & Revenue
Effective: 16/09/2026
The AEAT sets the voluntary payment period for the 2026 Tax on Economic Activities between September 16 and November 20. Payment shall be made at collaborating banking entities with the received document.
Companies and self-employed persons subject to IAE with national or provincial quotas in 2026
24 Jun 2026
6/10
Agriculture & Fisheries
Effective: 19/06/2026
The EU modifies the zones and control measures for African swine fever, updating the annexes with risk areas. It affects pig production and movement in the affected territories.
Pig farmers, slaughterhouses, transporters and commercial operators in areas affected by ASF
22 Jun 2026
6/10
European Regulations
The EU renews its system of reduced tariffs for products from developing countries. It replaces the previous 2012 regulation with new conditions for access to the European market.
European importers, companies with supply chains in developing countries and exporters from those countries