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BOE cambioslegales.es › Tax & Revenue

Tax Authority rehabilitates revoked tax identification numbers (NIF)

10 Apr 2026 4/10 Tax & Revenue Effective: 07/04/2026

The Tax Agency publishes the list of NIF that have been rehabilitated after being previously revoked. It affects individuals or entities that recover their capacity to operate fiscally.

Natural or legal persons with previously revoked NIF that has been rehabilitated
BOE cambioslegales.es › Tax & Revenue

Agreement to celebrate the 150th anniversary of Pau Casals' birth with tax benefits

09 Apr 2026 4/10 Tax & Revenue Effective: 24/03/2026

The Ministry of Culture, Treasury and the Pau Casals Foundation create a commission to manage the events of the musician's 150th anniversary, which will have special tax benefits.

Sponsoring companies, patrons and collaborating entities in the anniversary events
BOE cambioslegales.es › Tax & Revenue

Agreement to create the Gaudí Centenary Commission 2026 between Ministries and UPC

08 Apr 2026 4/10 Tax & Revenue Effective: 24/03/2026

An inter-administrative commission is created to coordinate the exceptional event of public interest of the Gaudí Centenary 2026, with participation from the Ministry of Culture, Treasury and UPC.

Sponsoring companies, cultural institutions and public administrations linked to the Gaudí Centenary
BOE cambioslegales.es › Tax & Revenue

The Tax Agency reinstates previously revoked tax identification numbers (NIF)

30 Mar 2026 4/10 Tax & Revenue Effective: 24/03/2026

The Tax Authority publishes the list of NIF that have been reinstated after having been previously revoked. It affects individuals and entities that recover their capacity to operate for tax purposes.

Individuals and legal entities whose NIF have been reinstated by the AEAT
BOE cambioslegales.es › Tax & Revenue

Official interest rate for qualifying financial assets in the second quarter of 2026

28 Mar 2026 4/10 Tax & Revenue Effective: 01/04/2026

The annual effective interest rate for the second quarter of 2026 is published, used to fiscally classify certain financial products. It affects the taxation of bonds, loans and other financial assets.

Investors, financial institutions and companies with fixed-income assets
BOE cambioslegales.es › Tax & Revenue

Dismissal of María Jesús Montero as Minister of Finance

27 Mar 2026 4/10 Tax & Revenue Effective: 26/03/2026

The Government dismisses María Jesús Montero from her position as Minister of Finance by means of a Real Decreto. This change affects the leadership of the Ministry of Finance.

State Administration, Finance Ministry officials and taxpayers in general
BOE cambioslegales.es › Tax & Revenue

The Tax Agency reinstates previously revoked tax identification numbers (NIF)

27 Mar 2026 4/10 Tax & Revenue Effective: 23/03/2026

The Tax Authority publishes the list of NIFs that have been reinstated after having been previously revoked. It affects individuals and companies that recover their active tax identification.

Individuals and legal entities whose NIFs had been revoked by the AEAT
BOE cambioslegales.es › Tax & Revenue

New electronic payment system for the radio spectrum usage fee

26 Mar 2026 4/10 Tax & Revenue Effective: 10/03/2026

A procedure is established for paying online the fee for reservation of the public radio domain. It affects companies and operators that use radio frequencies.

Telecommunications operators and companies holding radio spectrum usage licences
DOUE cambioslegales.es › Tax & Revenue

Corrigendum to the European Directive against corporate tax avoidance

24 Mar 2026 4/10 Tax & Revenue

Errors are corrected in the European regulation that requires companies to pay taxes where they generate real profits. It affects corporate groups with operations in several EU countries.

Multinational corporate groups and companies with operations in several EU countries
BOE cambioslegales.es › Tax & Revenue

The Treasury announces auctions of Government Bonds for April 2026

13 Apr 2026 3/10 Tax & Revenue Effective: 10/04/2026

The Public Treasury announces long-term public debt issuances in April 2026. Auctions are called for investors to acquire these securities.

Institutional investors, investment funds, financial entities and individual savers