Spain updates non-cooperative tax jurisdictions list, adds Russian tax regime
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
See MoreSpain issues two technical guides for B2B e-invoicing system
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
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Montenegro, Spain sign double tax treaty to boost investment and curb tax evasion
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
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Spain revises non-cooperative jurisdictions list, adds Russia
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
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Spain completes MLI procedures for tax treaty with Argentina
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
See MoreSpain: Tax Agency publishes 2025 corporate tax, non-resident income tax return forms
The Spanish Tax Agency has announced the publication of Order HAC/529/2026 of 7 May 2026 in the Official Gazette on 29 May 2026. The Order approves the forms and filing instructions for Corporate Tax and Non-Resident Income Tax returns for tax
See MoreSpain: MoF confirms conclusion of ITDRC multilateral convention negotiations with ten countries
The Spanish Ministry of Finance (MoF) issued a joint statement on 25 May 2026 announcing that negotiations on a Multilateral Convention on the International Tax Dispute Resolution Commission have been concluded. Austria, Bulgaria, Denmark,
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Brazil, Spain confirm net equity interest treatment under tax treaty
Spain's Ministry of Finance has announced that Brazilian interest on net equity, known as juros sobre o capital próprio (JCP), will be treated as interest under the 1974 tax treaty between Spain and Brazil. This clarification follows an exchange of
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Countries move into Pillar Two filing phase as first compliance deadlines approach
Tax authorities across several jurisdictions are accelerating the rollout of compliance systems for the OECD’s Pillar Two global minimum tax regime, with new filing portals, technical specifications, deferrals and reporting procedures now being
See MoreSpain to open Pillar Two notification filings under Global Minimum tax rules
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
See MoreSpain mandates e-invoicing for B2B transactions
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
See MoreSpain cuts corporate, VAT, energy taxes under crisis response plan
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
See MoreSpain: Council of Ministers approves signing of new income tax treaty with Netherlands
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
See MoreSpain: Council of Ministers approves signing of new income tax treaty with Montenegro
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
See MoreSpain repeals Royal Decree-Law 2/2026 covering social measures, tax reforms, regional financing
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
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US: Trump threatens full trade embargo on Spain over Iran strikes
US President Donald Trump threatened to impose a full trade embargo on Spain on 3 March 2026. This escalation follows Spain's refusal to allow the US military to use shared bases for strikes on Iran. At a White House briefing, Trump described
See MoreSpain: Barcelona raises tourist tax to ease housing pressure
Spain’s Barcelona has increased its tourism levy, making it one of the highest in Europe, as authorities aim to curb visitor numbers and support affordable housing. From April, hotel guests will pay between EUR 10–15 per night, up from EUR 5
See MoreSpain extends select depreciation incentives, higher simplified VAT threshold through 2026
Spain issued Royal Decree-Law 2/2026 on 3 February 2026, reintroducing several measures that had been extended under the now-repealed Royal Decree-Law 16/2025 of 23 December 2025. Housing and eviction protections Eviction Suspension:
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