As per Council Directive (EU) 2020/284, payment service providers that offer payment services in the EU are required to audit the recipients of cross-border payments and transmit information on those who receive over 25 cross-border payments per quarter to member state authorities. The requirements are intended to combat VAT fraud.
Spain’s Institute of Accounting and Audit (ICAC) has clarified the application of Spain's public country-by-country reporting (public CbCR) rules through ICAC Query 5 (BOICAC 144). The guidance confirms that when the ultimate parent company is
The Spanish Tax Agency has launched the 2025 Companies Campaign, with the filing period for Corporate Income Tax opening on 1 July 2026. The campaign includes a dedicated webpage bringing together guidance, updates and support materials to help
The Spanish Tax Agency has announced the publication of Royal Decree-Law 18/2026 in the Official State Gazette (BOE), introducing tax measures under the Comprehensive Response Plan to the Crisis in the Middle East. The legislation, dated 29 June
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
