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During the first months of 2026, regulatory activity in Spain has been marked by multiple tax changes. Some entered into force and, however, ceased to apply just weeks later. Others, on the contrary, have been consolidated and have started to generate real effects on business operations. For this reason, at LEIALTA we review the most
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,
As March arrives, many companies enter the final stretch for preparing the annual accounts for the 2025 financial year. This is the first step in the corporate calendar that will continue in the coming months with approval by the general meeting and the subsequent filing with the Commercial Registry. For this filing, companies must use
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
With the arrival of 2026, several relevant tax changes in Spain affecting VAT, Personal Income Tax (IRPF) and Corporate Income Tax come into force. These measures are set out in Royal Decree-Law 16/2025, published on 24 December 2025. Although these changes do not represent a profound reform of the Spanish tax system, they introduce practical
The Spanish Government has approved, through a new Royal Decree, the postponement of the entry into force of Verifactu, the mandatory invoicing control and registration system originally planned for 2026. Under the new timeline, large companies will have until January 2027 to adapt, self-employed professionals will have until July 2027. Although the obligation itself remains
The 2026 financial year comes with several important tax and accounting developments affecting both SMEs and companies with higher volumes of activity in Spain. Some of these updates began to apply in 2025 and will have a direct impact on next year’s filings and formal obligations, while others will first be reflected in specific campaigns
At Leialta, we know that a proper year-end closing doesn’t begin when the accounts are filed — it starts much earlier. That’s why performing an accounting and tax review as of 30 November has become an essential step to ensure a reliable and efficient year-end close. Bringing this analysis forward allows you to optimise the
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