Spain: Council of Ministers adopts Royal-Decree implementing the reverse hybrid rules

Spain has published Order HAC/623/2026 of 12 June 2026 in the Official State Gazette (BOE) on 23 June 2026, introducing amendments to several Non-Resident Income Tax returns and related filing procedures. The Order updates: Form 210 –

Spain has updated its list of non-cooperative jurisdictions and harmful tax regimes following the publication of Order HAC/649/2026 in the Official Gazette on 27 June 2026. The order amends the list established under Order HFP/115/2023 to reflect

Spain's Tax Authority (AEAT) on 1 June 2026 published two technical documents—the Ministerial Order Project for the Public Electronic Invoicing Solution (SPFE) and Public Electronic Invoicing Solution (SPFE) Technical Aspects—setting out the

Officials from the Montenegro Ministry of Finance and Spain signed a new Agreement on the Avoidance of Double Taxation and the Prevention of Income Tax Evasion on 5 June 2026 in Tivat, on the sidelines of the European Union–Western Balkans

Spain's Ministry of Finance has published a Draft Ministerial Order that proposes amendments to Order HFP/115/2023 of 9 February 2023, which currently defines the list of countries, territories, and harmful tax regimes considered non-cooperative

Spain has confirmed the completion of its internal procedures for the entry into effect of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in relation to its covered tax