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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
DOUE cambioslegales.es › European Regulations

Provisional application of the commercial agreement between the EU and Mercosur

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
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 › 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 › European Regulations

The EU sets an intermediate climate target of 90% emissions reduction by 2040

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