Corporate Income Tax Declaration Models 2025: new forms and tax changes
Tax Authority approves official models for declaring Corporate Income Tax for fiscal year 2025, with changes in tax rates for microenterprises and new deductions.
Tax Authority approves official models for declaring Corporate Income Tax for fiscal year 2025, with changes in tax rates for microenterprises and new deductions.
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.
The EU tightens economic sanctions against Russia by expanding trade and financial restrictions. It affects European companies operating with Russian entities.
The European Union establishes definitive anti-dumping rights on tires imported from China. This will increase the price of these products in the European market to protect local manufacturers.
Road transport aid is adapted due to diesel price increases from the Middle East crisis to comply with European State aid rules.
The Tax Agency and the Labor Inspection extend their information exchange agreement to fight tax fraud and Social Security fraud. The annex of shared data and data protection clauses are updated.
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 Government extends until 31 December 2026 the mechanism that allows vehicle manufacturing companies and their supply chain to apply for ERTEs with public support. Companies must commit to not dismissing workers for t...
Spain removes Gibraltar, Barbados and other territories from the tax haven list and adds Russia due to its international holdings regime. Changes affect tax operations from June 28, 2026.
The EU Council updates the restrictive measures imposed on Russia since 2014 for destabilizing Ukraine. Sanctions are adjusted within the framework of European common foreign policy.