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
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
23 Mar 2026
7/10
European Regulations
Effective: 20/03/2026
The EU sets mandatory sustainability criteria for public authorities procuring clean technologies such as solar panels, batteries or heat pumps. It applies to public tenders across Europe.
Contracting public authorities and manufacturers of clean technologies in the EU
18 Mar 2026
7/10
European Regulations
Effective: 11/03/2026
The European Union establishes a climate target for 2040: reducing net emissions by 90% compared to 1990. This milestone serves as a bridge between the 2030 target and climate neutrality by 2050.
Businesses across all sectors, especially industry, construction, transport and agriculture
29 May 2026
6/10
Corporate & Business
Effective: 29/05/2026
Official annual accounts models for the Mercantile Registry are updated incorporating CNAE 2025, tax changes due to the global minimum tax and the public country-by-country tax information report.
Companies required to file accounts with the Mercantile Registry, especially large multinational groups
29 May 2026
6/10
Effective: 29/05/2026
The Government regulates how medicines, medical devices and other technologies are evaluated before the NHS decides to finance them. A system is created with two specialized offices to ensure independent and transparent ...
Pharmaceutical industry, medical device manufacturers, regional health authorities, patients and NHS
27 May 2026
6/10
European Regulations
Effective: 26/05/2026
The EU establishes which products, components and waste can recover essential raw materials for industry. It affects manufacturers, waste managers and recyclers.
Industrial manufacturers, waste managers, recyclers and companies in technological and energy sectors