Spain: Council of Ministers approves Spain-Andorra income tax treaty

The Spanish Tax Agency has published Royal Decree 238/2026 on 25 March 2026, in the Official State Gazette (BOE) on 31 March. The decree introduces mandatory electronic invoicing requirements for B2B transactions between businesses and professionals

Andorra has announced that the income and capital tax treaty with Estonia came into force on 24 March 2026. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This agreement aims to prevent double taxation on income

The Slovak Republic and Andorra are working toward their first bilateral income tax agreement, according to a statement from the Slovak Republic's Ministry of Foreign and European Affairs released on 31 March 2026. State Secretary Marek Eštok

Spain’s Tax Agency has issued a statement outlining the tax provisions of Royal Decree-Law 7/2026 on 20 March 2026. Published in the Official State Gazette on 21 March, the decree enacts the Comprehensive Response Plan to the Crisis in the Middle

The Spanish Council of Ministers approved the signing of a new income tax treaty with the Netherlands  on 10 March 2026. The agreement seeks to prevent double taxation and fiscal evasion. It must go through a process of formal signing, and

The Spanish Council of Ministers has approved the signing of a new income tax treaty with Montenegro on 10 March 2026. The treaty seeks to eliminate double taxation and prevent tax evasion. The updated treaty aligns with current international