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
14 Aug 2026
8/10
Energy
Effective: 14/08/2026
The Government extends the operation of Almaraz Nuclear Power Plant (Units I and II) until June 8, 2030, extending its useful life by an additional 19 to 31 months.
Nuclear operators, energy sector, electricity consumers and communities surrounding Almaraz
30 Jul 2026
8/10
Labour & Employment
Effective: 30/07/2026
The Government creates labor and social aid for workers affected by the fires in Madrid, Ávila and Toledo in July 2026. Includes extraordinary benefits, leave and social security contribution exemptions.
Workers, self-employed, companies and cooperatives in municipalities affected by 2026 forest fires
15 Jul 2026
8/10
Corporate & Business
Effective: 15/07/2026
The Government approves the 'Spain Grows' program strategy, which channels over 10,800 million from the ICO to finance SMEs, affordable rental housing and environmental projects where the private market does not reach.
SMEs, affordable housing developers, companies in strategic sectors and ecological transition projects
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