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BOE cambioslegales.es › Social Security

Social Security contribution bases and rates for 2026

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
BOE cambioslegales.es › Tax & Revenue

2025 Tax Campaign: forms, deadlines and how to file IRPF and Wealth Tax

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
BOE cambioslegales.es › Tax & Revenue

Exceptional tax measure approved in February 2026

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
BOE cambioslegales.es › Other Regulations

New rules for authorizing healthcare centers and services in Spain

26 Mar 2026 7/10 Other Regulations Effective: 25/03/2026

Requirements are updated for clinics, practices and other healthcare centers to obtain authorization. Affects all establishments providing health services.

Owners and managers of clinics, medical practices, laboratories and private healthcare centers
BOE cambioslegales.es › Social Security

Update and limits of public pensions for 2026

26 Mar 2026 7/10 Social Security Effective: 01/01/2026

The Government sets the maximum pensions and updates all public pensions for 2026. It affects retirees, pensioners and social benefit recipients.

Pensioners, retirees, social benefit recipients and contributing companies
DOUE cambioslegales.es › Data Protection

European Health Data Space Council Created to Manage Health Data Exchange in the EU

08 Apr 2026 6/10 Data Protection Effective: 07/04/2026

The EU establishes the body that will coordinate the shared use of health data among member states. It will regulate access to medical records and health data at European scale.

Hospitals, insurers, pharmaceuticals, researchers and health sector technology companies