Publications

Pay transparency: New Draft Regulation Spain is making progress in transposing the European Directive on pay transparency On 3 August 2026, the Draft Royal Decree amending Royal Decree 902/2020 of 13 October on equal pay for women and men was published, with the aim of advancing the transposition of Directive (EU) 2023/970 on pay transparency. […]

The EU completes the first phase of the sustainability reporting reform From the Omnibus I Directive to the revised ESRS: how the European sustainability framework is evolving On 26 February 2026, the European Union took the first step towards simplifying the regulatory framework for sustainability with the adoption of Directive (EU) 2026/470 (“Omnibus I”), which […]

Tax Omnibus On 24 June 2026, the European Commission published its long-awaited Tax Simplification Package, comprising a proposed Directive on the simplification of EU direct tax legislation (the “Tax Omnibus”) together with a proposal to recast the Directive on Administrative Cooperation (DAC). The package forms part of the Commission’s broader competitiveness agenda and seeks to reduce […]

Tax obligations Q2 2026   Please keep in mind that the deadline for filing the following declarations is July 20th, 2026: Form 303, quarterly VAT return. Filing deadline for taxpayers included in the Immediate Supply of Information (“SII”) system is July 30th, 2026. Form 349, (quarterly/monthly) EC Sales List (Intra-Community transactions disclosure statement). Form 111 […]

Labour Compliance: Key dates your company should not mis Labour compliance has become a strategic issue for businesses. The increasing number of obligations not only requires up-to-date documentation, but also periodic reviews, evidence of compliance, and adequate traceability in the event of an inspection by the Labour Inspectorate, an individual complaint, or a collective dispute. […]

2026 Labour Compliance: new obligations and challenges for companies In 2026, the Spanish labour sector faces a profound phase of regulatory and case law transformation, with a direct impact on work organisation, people management and compliance systems. In this context, labour compliance is no longer an accessory element but has become a critical business obligation […]

Mandatory B2B electronic invoicing enters a decisive phase: key points of the Draft Ministerial Order The Draft Ministerial Order published for public consultation sets out the technical and operational aspects of the future mandatory electronic invoicing between businesses and professionals, as provided for in the Crea y Crece Act and Royal Decree 238/2026. Although the […]

New Mobility Plans and Compliance: Adapting to Legal Requirements A significative new legislative development has recently been introduced for the business community: the obligation to implement Workplace Sustainable Mobility Plans. This new requirement, introduced by Law 9/2025 of 3 December on Sustainable Mobility, represents an organisational challenge with a direct impact on companies’ internal management, […]

New Spain –Netherlands Tax Agreement: Significant Impact On International Structures On 10 March 2026, the Spanish Council of Ministers has authorised the signing of a new Double Taxation Agreement (DTA) between Spain and the Netherlands, which will replace the agreement currently in force since 1971, one of the oldest in Spain’s agreement network. Although the […]

New B2B electronic invoicing obligation in Spain We would like to inform you of the recent publication in the Spanish Official Gazette (BOE) of Royal Decree 238/2026, dated 31 March 2026, which regulates mandatory electronic invoicing between businesses and professionals (B2B) in Spain. This regulation applies to: – Businesses and professionals established in Spain. – […]

Tax obligations Q1 2026 We hope the following information is of your interest. Please keep in mind that the deadline for filing the following declarations is April 20th, 2026: – Form 303, quarterly VAT return. Filing deadline for taxpayers included in the Immediate Supply of Information (“SII”) system is April 30th, 2026. – Form 349, […]

 New Public Country-by-Country Reporting (Public CbCR) Obligations Law 28/2022 has transposed Directive (EU) 2021/2101 into Spanish law, introducing an obligation for certain multinational groups and entities in Spain to prepare and publish a Public Country-by-Country Report (Public CbCR) on corporate income tax. This measure strengthens tax transparency within the European Union, primarily affecting groups with a consolidated turnover exceeding 750 million […]

New Pay Transparency Law: A Structural Change in Compensation Management The future implementation of EU Directive 2023/970 on pay transparency in Spain will mark a turning point in how companies manage, communicate, and justify salaries. This is not merely a new formal obligation, but a profound shift in compensation culture, aimed at ensuring pay equity […]

Intensified Penalties for Late Submission of SII (VAT) Records The State Tax Administration Agency (AEAT) has intensified its verification procedures regarding the late submission of records through the Immediate Supply of Information (SII) system for VAT.  Contrary to previous practice, these verifications are now resulting, in certain cases, in the actual imposition of penalties.  SII Record Submission Deadlines  In general terms, […]

On Wednesday, 28 January 2026, the Official State Gazette (BOE) published the Resolution of 27 January 2026, issued by the Congress of Deputies. This resolution orders the publication of the Agreement to repeal Royal Decree-Law 16/2025, of December 23, as it failed to be ratified by said body. Consequently, Royal Decree-Law 16/2025 is no longer […]