Self-employed

Legislation specific to self-employed workers and freelancers

1385 regulations

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Tax & Revenue High importance BOE

AEAT and Labor Inspection renew their agreement to share data and combat tax and labor fraud

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 d...

Companies, self-employed workers and employees with possible tax or labor irregularities

01 Jul 2026 Read more

Corporate & Business High importance BOE

Late payment interest between companies rises to 10.40% for second half of 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...

Companies, self-employed individuals and any party in commercial operations with payment deadlines

01 Jul 2026 Read more

Labour & Employment High importance BOE

Second Extension of the RED Mechanism for the Automotive Sector until December 2026

The Government extends until 31 December 2026 the mechanism that allows vehicle manufacturing companies and their supply chain to apply for ERTEs with public su...

Motor vehicle manufacturing companies and their supply chain, and their workers

30 Jun 2026 Read more

Tax & Revenue High importance BOE

Spain updates tax haven list: Gibraltar removed and Russia added

Spain removes Gibraltar, Barbados and other territories from the tax haven list and adds Russia due to its international holdings regime. Changes affect tax ope...

Companies and individuals with operations, investments or subsidiaries in the affected territories

27 Jun 2026 Read more

European Regulations High importance DOUE

The EU modifies sanctions against Russia over the war in Ukraine

The EU Council updates the restrictive measures imposed on Russia since 2014 for destabilizing Ukraine. Sanctions are adjusted within the framework of European ...

Companies and individuals with commercial, financial or investment links to Russia

26 Jun 2026 Read more

Real Estate High importance BOE

Converting a commercial premises into a tourist apartment in Valencia requires community approval

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...

Owners of premises or dwellings in communities who wish to allocate them for tourist use

17 Jun 2026 Read more

European Regulations High importance DOUE

New EU sanctions against persons and entities linked to Russia

The EU expands its list of sanctioned individuals related to Russia, applying restrictive measures such as asset freezing and entry prohibition. It affects pers...

Companies and persons with commercial or financial links to Russia or designated Russian entities

15 Jun 2026 Read more

European Regulations High importance DOUE

Update of EU sanctions against Russia over the war in Ukraine

The EU Council modifies the current sanctions against Russia. Restrictive measures adopted in 2024 are updated in response to the situation in that country.

Companies and individuals with commercial, financial or investment links to Russia

15 Jun 2026 Read more

N/A High importance BOE

Mandatory use of electronic control documents in road transport from 2026

Road transport companies must use electronic control documents (DeCA) in PDF format with QR code and unique URL. These documents must be generated before servic...

Road freight and passenger transport companies, contractual shippers and actual carriers

12 Jun 2026 Read more

Real Estate High importance BOE

The Supreme Court annuls part of the state single registry of tourist rentals for infringing autonomous community powers

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 t...

Tourist rental owners, digital platforms such as Airbnb, autonomous communities and the State

08 Jun 2026 Read more

Tax & Revenue High importance BOE

Canary Islands reduces taxes on fuel and basic food due to Middle East crisis

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 s...

Companies, self-employed workers, farmers, transporters and consumers in the Canary Islands

08 Jun 2026 Read more

Social Security High importance BOE

New flexible retirement regulation: compatibility of retirement pension with work

Flexible retirement is reformed to make it easier for retirees to work without losing their entire pension, expanding options for both employed and self-employe...

Retirees wishing to work, companies hiring them and self-employed pensioner workers

28 May 2026 Read more

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