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
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
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
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
25 Mar 2026
7/10
European Regulations
Effective: 20/11/2024
A technical correction is published to the EU Cyber Resilience Regulation, which establishes mandatory cybersecurity requirements for products with digital components.
Manufacturers, importers and distributors of digital products or products with digital components in the EU
16 Apr 2026
6/10
Corporate & Business
The Government assigns public telephone numbers for customer service and sets the conditions for their use. It affects companies that offer telephone service lines to their customers.
Companies with customer telephone service and telecommunications operators
11 Apr 2026
6/10
Labour & Employment
Effective: 01/01/2026
New law that protects the rights of LGBTI persons and prohibits discrimination based on sexual orientation, gender identity or gender expression in all areas of life.
Companies, employers, service providers, public administrations and LGBTI persons
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