Spain repeals VAT, PIT, corporate tax measures
Spain’s Official State Gazette (BOE) published the Congressional Resolution of 27 January 2026 on 28 January 2026, formally announcing that Royal Decree-law 16/2025 – which was introduced to support socially vulnerable groups and implement
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Spain: Tax Agency unveils 2026 VAT, PIT, corporate tax measures
The Spanish Tax Agency has introduced new tax measures under Royal Decree-Law 16/2025 of 23 December 2025, published in the Official State Gazette on 24 December. The decree aims to support socially vulnerable groups and implement urgent tax and
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OECD urges Spain to bolster long-term growth with deeper reforms, efficient public finances
According to an OECD report on 26 November 2025, Spain’s economy has shown impressive performance, growing by 10% since late 2019 and outpacing other European countries. This momentum offers a solid base for addressing longer-term challenges, and
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Montenegro: Government approves signing of new income tax treaty with Spain
Montenegro’s government approved the signing of a new income tax treaty with Spain on 7 November 2025. The treaty seeks to eliminate double taxation and prevent tax evasion. The updated treaty aligns with current international standards,
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Spain: Ministry of Finance issues new Pillar 2 global minimum tax forms
RF Report Spain’s Ministry of Finance has issued Order HAC/1198/2025 of 21 October 2025, published in the Boletín Oficial del Estado on 29 October 2025. The order introduces three new tax forms as part of Spain’s implementation of the
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Montenegro, Spain concludes negotiations for new income tax treaty
RegFollower Desk Montenegro and Spain have initialled a new income tax treaty following the conclusion of their third round of negotiations on 23 October 2025. The treaty aims to update and replace an earlier 2014 agreement that was never
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Peru, Spain advance negotiations for tax treaty
Peru and Spain to advance negotiations on a double taxation agreement. The Peruvian Ministry of Foreign Affairs announced that government officials from Peru and Spain met in Madrid on 10 September 2025 to discuss bilateral cooperation. During
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Spain announces 2024 VAT refund deadline
Spanish and EU businesses have until 30 September 2025 to claim VAT and IGIC refunds for 2024, subject to applicable procedures and reciprocity conditions. Spanish companies and foreign businesses have until 30 September 2025 to claim refunds for
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Spain consults on Pillar 2 tax reporting forms
Spain is seeking feedback on a draft order introducing key reporting forms for the complementary tax, which runs until 24 June 2025. Spain’s Ministry of Finance opened a public consultation on 3 June 2025 concerning a draft order that sets out
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Spain considers legislation to improve access to housing
This legislation urges the government to advance initiatives addressing housing challenges, ensure legal certainty, mobilise vacant homes, make housing more affordable, expand public housing, and increase social and affordable rental
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Spain updates Basque Economic Agreement to implement OECD’s Pillar Two global minimum tax
Spain published Law No. 3/2025 in its Official Gazette on 29 April 2025, updating the Economic Agreement with the Basque Country. This agreement, originally from 2002, has been revised to include the new global minimum tax rules under the
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Spain decrees new tax reporting rules for financial sector
Spain’s tax agency has published the Royal Decree 253/2025 in the Official State Gazette (BOE) on 1 April 2025. The Decree brings substantial reforms to tax reporting obligations within the financial sector. The changes update the RGAT
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Spain extends e-invoicing deadline, adds new exemption for third-party invoicing
Spain’s tax agency has published the Royal Decree 254/2025 in the Official State Gazette (BOE) on 2 April 2025. This Decree amends Royal Decree 1007/2023 of 5 December 2024, which sets the requirements for computer systems and programs used in
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Spain: Catalonia announces changes to property transfer tax and stamp duty
Spain’s Catalan government passed Decree-Law 5/2025 on 25 March 2025. The Decree was later published in the Official Gazette on 26 March 2025. This Decree-Law adopted various measures regarding taxes, personnel expenses, and other
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Spain gazettes Pillar Two global minimum tax rules
Spain has issued Royal Decree 252/2025 of 1 April 2025 in the Official Gazette, introducing Complementary Tax Regulations to ensure a global minimum tax for large multinationals and national groups. The regulations clarify Law No. 7/2024 of 20
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Peru, Spain to resume tax treaty talks in March 2025
Peru and Spain will resume income tax treaty negotiations from 26 to 28 March 2025 in the fifth round of negotiations for an income tax treaty. Earlier, the announcement was made by Luis Ibérico, Peru’s ambassador to Spain, during an event on
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European Commission: March infringement package targets Spain on royalty withholding tax and capital gains tax issues
The European Commission has released its March infringements package: key decisions on 12 March 2025. The European Commission decided to refer Spain to the Court of Justice of the European Union for having failed to remedy an infringement in
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Spain launches consultation on self-assessment of corporate tax returns
Spain’s tax authority is seeking public input on 5 March 2025 concerning a draft order and form to approve corporate tax and non-resident income tax declaration models for permanent establishments in Spain. The order introduces changes to the
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