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 will open the first global information reporting (GIR) and notification filing window under its Pillar Two framework on 30 April 2026, marking a key compliance milestone for multinational groups subject to the global minimum tax rules. The
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
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
Spain’s Congress of Deputies has officially repealed Royal Decree-Law 2/2026, originally issued on 3 February 2026. The repeal was formalised in a Congressional Resolution dated 26 February 2026 and published in the Official State Gazette (BOE) on
