Publications

Law 4/2026: Key aspects of the employment law reform on disability and caregiving Companies will need to review their procedures for managing caregiving arrangements, recruitment and reasonable accommodations as the reform comes into force. The Spanish Official State Gazette published Law 4/2026 of 1 October, which reinforces the rights of people with disabilities and introduces […]

Publication of the Ministerial Order on B2B Electronic Invoicing On 5 October 2026, Ministerial Order HAC/1028/2026, dated 2 October, was published in the Spanish Official Gazette (BOE), completing the regulatory framework for mandatory electronic invoicing between businesses and professionals in Spain established by Law 18/2022 (the “Crea y Crece” Law) and Royal Decree 238/2026. The […]

Retirement in 2027: Key points for planning ahead and anticipating labour costs Next year marks the end of the phased increase in the statutory retirement age that began in 2013. At the same time, some of the rules for calculating pensions will change, and social security contributions that fund the system will rise. Understanding these […]

Tax obligations Q3 2026 Please keep in mind that the deadline for filing the following declarations is October 20th, 2026: Form 303, quarterly VAT return. Filing deadline for taxpayers included in the Immediate Supply of Information (“SII”) system is October 30th, 2026. Form 349, (quarterly/monthly) EC Sales List (Intra-Community transactions disclosure statement). Form 111 (quarterly/monthly, […]

New information requirements regarding working conditions Key points of Royal Decree 723 2026 for companies On 15 September 2026, Royal Decree 723/2026 of 9 September was published in the Spanish Official State Gazette. It expands employers’ information obligations concerning the essential terms of employment contracts and the main conditions under which services are provided. This […]

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. – […]