Tax & Revenue BOE Importance: 7/10

Exceptional tax measure approved in February 2026

27 Mar 2026 Effective: 27 Feb 2026 109 views
Who is affected:
Taxpayers, companies, self-employed individuals and citizens subject to the Spanish tax system

Summary

An exceptional tax measure is approved in Spain. It may imply temporary changes in taxes or tax burdens for citizens and businesses.

Detailed analysis PRO

Ley 2/2026, of 27 February, introduces an exceptional tax measure into the Spanish tax legal framework. Its extraordinary nature suggests a response to a specific economic or emergency situation. Companies and self-employed individuals should review whether this regulation modifies tax rates, taxable bases, filing dead…

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Full official title

Ley 2/2026, de 27 de febrero, de medida excepcional de carácter fiscal.

View original source (BOE)

Affected sectors

Hospitality & Tourism Self-employed SMEs Retail & Trade Construction Technology Healthcare Agriculture Transport

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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