31 Mar 2026
9/10
Tax & Revenue
Effective: 25/03/2026
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.
All business owners and professionals carrying out B2B transactions in Spain
31 Mar 2026
9/10
Social Security
Effective: 01/01/2026
The contribution rules to Social Security for companies and workers in 2026 are established. It affects wages, bases and applicable rates throughout the year.
Companies, self-employed workers, employees and special groups with SS contributions
27 Mar 2026
9/10
Tax & Revenue
Effective: 25/03/2026
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.
Taxpayers required to file IRPF and/or Wealth Tax returns in 2025
16 Apr 2026
7/10
European Regulations
Effective: 16/04/2026
The European Commission officially recognizes that the crisis in the Middle East since 28 February 2026 constitutes an exceptional event with significant impact on European markets.
Companies with exposure to Middle East markets, importers, exporters and energy sectors
15 Apr 2026
7/10
Effective: 14/04/2026
The Government approves urgent measures for the transport sector. Affects companies and professionals in passenger and freight transport.
Companies and professionals in passenger and freight transport
15 Apr 2026
7/10
European Regulations
The EU provisionally applies the commercial agreement with Mercosur (Argentina, Brazil, Paraguay and Uruguay), opening new trade opportunities between both blocs.
Spanish exporting and importing companies operating with Mercosur countries
04 Apr 2026
7/10
Tax & Revenue
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.
Business owners, self-employed individuals and invoicing software providers subject to Verifactu obligations
03 Apr 2026
7/10
Other Regulations
Effective: 12/03/2026
Andalusia passes a comprehensive law regulating authorisations, controls and environmental obligations for activities with an impact on the environment. It affects companies, industries and projects requiring environment...
Industrial companies, project developers, construction firms and activities with environmental impact in Andalusia
01 Apr 2026
7/10
Corporate & Business
Effective: 30/03/2026
The EU unifies corporate insolvency rules across all member states. It facilitates debt restructuring and bankruptcy proceedings for businesses and self-employed individuals.
Companies, self-employed individuals, creditors, insolvency administrators and financial institutions in the EU
27 Mar 2026
7/10
Tax & Revenue
Effective: 27/02/2026
An exceptional tax measure is approved in Spain. It may imply temporary changes in taxes or tax burdens for citizens and businesses.
Taxpayers, companies, self-employed individuals and citizens subject to the Spanish tax system