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When a Spanish Tax Agency inspection reaches its final stage, the company needs to understand what is recorded in the inspection report, how it is formalised and what consequences may arise from signing it. Since 29 October 2026, the Spanish Tax Agency has applied new rules governing the preparation, signature and processing of tax inspection
Companies selling products from countries outside the European Union are facing new changes affecting their e-commerce operations. From 1 November 2026, a new €2 customs handling fee per category of items is expected to apply, adding to existing import costs. The measure will affect certain distance sales to European consumers, including goods shipped from countries
Companies that own rental properties in Spain are facing new changes that may affect both the duration of their tenancy agreements and the cost of bringing them to an end. The new 2026 rental rules extend automatic renewal periods and introduce compensation for tenants when the landlord decides not to renew, although these obligations do
The invoicing timetable for businesses and professionals is changing once again. On 5 October, two related but distinct developments took place, and it is important to distinguish between them. On the one hand, the timetable for implementing mandatory B2B e-invoicing between businesses and professionals is now official. On the other, the Spanish Ministry of Finance
Can a company provide its accounting records on paper and refuse access to information stored on its computers? A recent ruling by Spain’s Central Economic-Administrative Tribunal, TEAC, has brought this issue back into focus. The Tribunal has upheld a penalty of more than €500,000 imposed on a company that prevented access to certain digital information
Being an asset-holding company does not prevent a company from applying the capitalisation reserve for Spanish Corporate Income Tax purposes. The Spanish Directorate-General for Taxes (DGT) confirmed this in a 2026 binding ruling concerning a company that leases commercial premises and has no employees managing those rentals. In addition, the DGT clarified an issue that
What happens if a company receives an inheritance or a legacy? Although a company can be named as a beneficiary under a will, the tax treatment is different from that applicable to an individual. The Spanish Directorate-General for Taxes (DGT) analysed this situation in a binding ruling issued in April 2026. The case concerned a
The Spanish Directorate-General for Taxation has clarified two important issues regarding the application of VERI*FACTU: invoices issued to foreign clients may also be subject to this regulation, and invoicing software cannot include fictitious companies within its real production environment. These clarifications come while companies continue preparing their invoicing software systems. Corporate Income Tax taxpayers must
The Spanish Tax Agency has approved several changes to tax forms that affect non-residents, foreign entities, international investors and large estates with tax obligations in Spain. Although these changes relate to forms and filing templates, they should not be seen as a merely technical update. In practice, they may affect the information that must be
The Spanish Supreme Court has clarified an important issue for many family-owned companies, including foreign families and business owners who hold rental properties in Spain through a company. Until now, one of the most relevant requirements for accessing certain tax benefits was having a full-time employee dedicated to managing the rental activity. The new point
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