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.
The General Directorate confirms that as of April 2025, the favorable vote of 3/5 of the owners is mandatory to convert a premises into a tourist apartment in a building under horizontal property regime.
The EU expands its list of sanctioned individuals related to Russia, applying restrictive measures such as asset freezing and entry prohibition. It affects persons and organizations included in the official list.
The EU Council modifies the current sanctions against Russia. Restrictive measures adopted in 2024 are updated in response to the situation in that country.
Road transport companies must use electronic control documents (DeCA) in PDF format with QR code and unique URL. These documents must be generated before service begins and be accessible to inspectors.
The Supreme Court partially rules in favor of Valencia and annuls the articles of the state decree that required registration in the Property Registry to rent tourist apartments. The Digital Single Window for Rentals rem...
The Government of the Canary Islands temporarily eliminates IGIC on fuel and expands the list of food at zero rate. It also raises the tax exemption limit for self-employed workers up to 50,000 euros.