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BOE cambioslegales.es › Real Estate

Urgent measures to protect housing access and expand affordable supply

07 Oct 2026 9/10 Real Estate Effective: 07/10/2026

The Government freezes rents in stressed areas, pursues illegal tourist apartments and limits speculative housing purchases by large holders.

Tenants, property owners, large holders, investment funds, developers and construction sector
BOE cambioslegales.es › Real Estate

New rental law: contracts renew automatically and landlord must compensate if not renewed

01 Oct 2026 9/10 Real Estate Effective: 01/10/2026

Habitual residence rental contracts shall be automatically extended upon expiration. If the landlord decides not to renew, they must pay the tenant compensation equivalent to 12 monthly payments.

Landlords and tenants of habitual residence rental properties throughout Spain
BOE cambioslegales.es › Corporate & Business

New law to simplify administrative procedures and facilitate business activity in Spain

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
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 › Energy

Extension of aid against energy crisis due to Middle East conflict until end of 2026

30 Sep 2026 8/10 Energy Effective: 01/10/2026

The Government extends tax reductions on fuels and the gas price cap for households and businesses in response to the ongoing energy crisis caused by the Middle East conflict.

Households, self-employed workers, SMEs, transport operators, farmers, livestock breeders and fishermen
DOUE cambioslegales.es › European Regulations

New EU Customs Code and Creation of the European Customs Authority

19 Sep 2026 8/10 European Regulations

The EU approves a new customs regulation that modernizes the rules for importing and exporting goods and creates a common European customs authority.

Importers, exporters, customs agents, carriers and international trade companies