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BOE cambioslegales.es › Social Security

Social Security contribution bases and rates for 2026

31 Mar 2026 9/10 Social Security Effective: 01/01/2026

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
BOE cambioslegales.es › Tax & Revenue

2025 Tax Campaign: forms, deadlines and how to file IRPF and Wealth Tax

27 Mar 2026 9/10 Tax & Revenue Effective: 25/03/2026

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
BOE cambioslegales.es › Tax & Revenue

Constitutional challenge against the invoicing software provision of RDL 15/2025

04 Apr 2026 7/10 Tax & Revenue

A constitutional challenge has been filed against the part of RDL 15/2025 that modifies the invoicing software requirements for businesses. The Constitutional Court will decide whether that provision is valid.

Business owners, self-employed individuals and invoicing software providers subject to Verifactu obligations
DOUE cambioslegales.es › Corporate & Business

New European directive harmonising insolvency and corporate bankruptcy rules in the EU

01 Apr 2026 7/10 Corporate & Business Effective: 30/03/2026

The EU unifies corporate insolvency rules across all member states. It facilitates debt restructuring and bankruptcy proceedings for businesses and self-employed individuals.

Companies, self-employed individuals, creditors, insolvency administrators and financial institutions in the EU
BOE cambioslegales.es › Tax & Revenue

Exceptional tax measure approved in February 2026

27 Mar 2026 7/10 Tax & Revenue Effective: 27/02/2026

An exceptional tax measure is approved in Spain. It may imply temporary changes in taxes or tax burdens for citizens and businesses.

Taxpayers, companies, self-employed individuals and citizens subject to the Spanish tax system
BOE cambioslegales.es › Social Security

Update and limits of public pensions for 2026

26 Mar 2026 7/10 Social Security Effective: 01/01/2026

The Government sets the maximum pensions and updates all public pensions for 2026. It affects retirees, pensioners and social benefit recipients.

Pensioners, retirees, social benefit recipients and contributing companies
DOUE cambioslegales.es › European Regulations

New European regulation to combat unfair commercial practices in the food supply chain

20 Mar 2026 7/10 European Regulations Effective: 11/03/2026

The EU strengthens cooperation between authorities to protect farmers and suppliers against abuses by large buyers in the food supply chain. It facilitates the investigation and sanctioning of unfair practices between co...

Agri-food companies, distributors, farmers, cooperatives and supervisory authorities
DOUE cambioslegales.es › European Regulations

The EU revokes the marketing authorisation for transgenic maize MON 87419 in the European market

31 Mar 2026 6/10 European Regulations Effective: 27/03/2026

The European Commission withdraws the authorisation to sell products containing genetically modified maize MON 87419. All products authorised under the previous decision are now prohibited.

Importers, manufacturers and distributors of food and feed containing transgenic maize MON 87419
DOUE cambioslegales.es › European Regulations

The EU revokes authorisation to market products containing GMO maize MON 87403

31 Mar 2026 6/10 European Regulations Effective: 27/03/2026

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.

Importers, manufacturers and distributors of food and feed containing GMO maize MON 87403