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The publication of the 2026 contribution order requires many companies to review their payroll, social security contributions and labour costs. Although this is a regular annual update, this year introduces changes that should be carefully analysed, particularly given their effect from 1 January 2026. Order PJC/297/2026, dated 30 March, sets out the Social Security contribution
In the course of their activities, many companies make payments to suppliers or professionals who are non-resident in Spain. In these cases, in addition to analyzing the possible application of double taxation treaties, it is necessary to consider the withholding obligations under the Non-Resident Income Tax (IRNR). Form 216 is the mechanism through which these
At the end of each quarter, many self-employed individuals and companies must review and, where applicable, file their main periodic tax returns. This is not a new regulatory development, but rather a recurring obligation which, precisely because of its frequency, can lead to certain aspects being reviewed automatically without sufficient prior analysis. In practice, however,
The Spanish Minimum Wage (SMI) has increased in 2026 to €1,221 gross per month in 14 payments, equivalent to €17,094 per year. This increase in the SMI impacts not only the minimum statutory salary received by employees, but also employer costs, social security contributions and payroll income tax (IRPF) withholdings. For this reason, its implementation
Each year, before 30 April, companies must legalise their corporate books with the Commercial Registry, in compliance with the provisions of the Spanish Commercial Code and the Commercial Registry Regulations. For many businesses, this is simply another item on the annual compliance calendar. However, these books contain essential corporate information, such as how decisions are
The Spanish Tax Agency (Agencia Tributaria) has recently announced amendments to certain VAT return forms, specifically forms 303, 322, 353 and 390, as well as to the Immediate Supply of Information (SII) system. The purpose of these changes is to adapt the forms to the new regulations applicable to supplies of petrol, diesel and biofuels,
As of January 1, 2026, a change comes into force in the information-reporting obligations that banks and payment institutions must comply with. From February 2026 onwards, they will be required to report monthly to the Spanish Tax Agency the cumulative monthly turnover collected via Bizum by business owners and professionals. This recent measure does not
The Supreme Court has recently established a key criterion that directly affects companies in formation and their shareholders. From now on, the income generated by these companies, as long as they are not registered in the Commercial Registry, will be directly attributed to the shareholders, who will be taxed through to pay tax on it
Nowadays, holding companies are the umbrella that many family businesses need to reorganize their structure and activity as well as for saving taxes. The advantages they offer are undoubtedly attracting companie’s interests. For this reason, we would like to discuss the most relevant aspects of this type of company with you. What are holding companies?
The Spanish government has announced a significant decision that directly impacts the foreign property investment landscape in Spain: the end of the ‘Golden Visa’ programme. The golden visa programme allowd foreigners who made an investment of at least 500.000 euros to reside and work in Spain for a period of time of three years, with
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