The mandatory electronic invoicing system between business owners and professionals in Spain is established. All companies and self-employed individuals must issue and receive invoices in digital format.
The official forms and deadlines for filing the Income Tax and Wealth Tax returns for the 2025 tax year are approved. It also regulates how to obtain and confirm the draft return by electronic means.
Tax Authority approves official models for declaring Corporate Income Tax for fiscal year 2025, with changes in tax rates for microenterprises and new deductions.
Navarre approves urgent fiscal measures to mitigate the economic impact of the Middle East crisis. It affects Navarrese companies and self-employed workers with activity linked to the most affected sectors.
A constitutional challenge has been filed against the part of RDL 15/2025 that modifies the invoicing software requirements for businesses. The Constitutional Court will decide whether that provision is valid.
An exceptional tax measure is approved in Spain. It may imply temporary changes in taxes or tax burdens for citizens and businesses.
An official correction to the EU directive requiring large multinational groups to pay at least 15% in taxes is published. It affects companies with revenues exceeding 750 million euros.
Navarra updates its tax regulations by adapting VAT and the electricity production tax. The changes aim to harmonize regional tax legislation with state regulations.
The AEAT corrects errors in its tax inspection and customs control plan for 2026. It affects the guidelines that direct tax control actions this year.
The State and Navarra agree to coordinate the application of the 15% global minimum tax for large multinational and domestic groups. This tax ensures that these companies pay at least that percentage in any territory.