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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
The deadline for filing Form 232 is approaching. On November 30, companies must submit this annual informative return to the Spanish Tax Agency (AEAT), reporting their related-party transactions and any dealings with non-cooperative jurisdictions. For those wondering who is required to file Form 232, the obligation generally applies to companies that have conducted transactions with
The Spanish Tax Agency (AEAT) has introduced Veri*Factu, the new framework of Invoicing Information Systems (SIF). Although Verifactu was initially expected to become mandatory in 2026, the Spanish government has postponed its entry into force until 2027. It will affect companies and self-employed professionals who issue invoices using invoicing software, except those already under the Immediate
In the coming years, regulatory compliance will become a top priority for companies operating in Spain. The Anti-Fraud Law 2025, passed in December 2023, represents a milestone in the way financial information must be recorded and reported. Its main goal is clear: to eliminate tax evasion and ensure that every business transaction is accurate, traceable,
Spain is one of the top destinations for foreign nationals, not only for its tourist appeal, but also as a place of residence, investment, or retirement. However, navigating the Spanish tax system can be complex if you’re not fully aware of which taxes apply and under what circumstances. For this reason, this alert provides an
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