11 May 2026
9/10
Corporate & Business
Effective: 28/04/2026
Spain approves a law to reduce bureaucracy, eliminate market barriers and improve the quality of regulations. It seeks to facilitate the lives of companies and citizens in their dealings with the Administration.
Companies, self-employed workers, citizens and public administrations throughout Spain
31 Mar 2026
9/10
Tax & Revenue
Effective: 25/03/2026
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
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
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
30 Jun 2026
8/10
Energy
Effective: 30/06/2026
The Government extends until September 2026 the energy tax reductions and aid to transport operators, farmers and fishermen approved due to the Middle East crisis, with gradual withdrawal as markets stabilize.
Households, transport operators, farmers, livestock breeders, fishermen and energy-consuming companies
26 Jun 2026
8/10
European Regulations
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
29 May 2026
8/10
Tax & Revenue
Effective: 29/05/2026
Tax Authority approves official models for declaring Corporate Income Tax for fiscal year 2025, with changes in tax rates for microenterprises and new deductions.
Companies, permanent establishments and foreign entities with presence in Spain
01 Jul 2026
7/10
Tax & Revenue
Effective: 01/07/2026
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.
Companies, self-employed workers and employees with possible tax or labor irregularities
01 Jul 2026
7/10
Corporate & Business
Effective: 01/07/2026
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.
Companies, self-employed individuals and any party in commercial operations with payment deadlines
29 Jun 2026
7/10
Energy
Effective: 26/06/2026
The EU updates the parameters that determine how many free emission allowances industries receive for the 2026-2030 period. It affects energy-intensive industrial sectors subject to the European carbon market.
Industrial installations included in the EU ETS: steel, cement, refining, chemicals, paper and other energy-intensive sectors