Publications

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 […]

A new extension to the exceptional regime relating to the legal grounds for dissolution due to losses was published in the Spanish State Gazette (BOE) of 24 December under the Fourth Additional Provision, once again addressing the interpretation and application of Article 363.1.e) of the Consolidated Text of the Spanish Law on Capital Companies (LSC).

A new extension to the exceptional regime relating to the legal grounds for dissolution due to losses was published in the Spanish State Gazette (BOE) of 24 December under the Fourth Additional Provision, once again addressing the interpretation and application of Article 363.1.e) of the Consolidated Text of the Spanish Law on Capital Companies (LSC). […]

The recent ruling by the Directorate-General for Taxation (Consultation V2212-25, of 18 November 2025) clarifies key aspects of the treatment of services provided between a Spanish branch and its Italian head office, which forms part of an Italian ‘VAT group’, and its impact on the pro rata deduction. The consultation, submitted by a multinational banking […]

Please keep in mind that 20th of January 2026 is the deadline for filing, among others, the following tax returns (quarterly/monthly – as applicable): -Form 111: For withholdings and payments on account of Personal Income Tax on earned income and business activities income. – Form 115: For withholdings and payments on account on income from […]

Below we highlight a series of tax obligations to be taken into account during the month of December, which, in short, are the following: – Corporate Income Tax Advance Payments 2025. – Local business tax (IAE). – Immediate Information Supply (IIS). – Country by country information (form 231). Please find the corresponding content mentioned below. […]

The Spanish Council of Ministers has agreed to postpone the implementation of the Verifactu system by one year, through the approval of a Royal Decree-Law modifying the originally planned timeline. As a result, the entry into force of the Verifactu Regulation will be moved to 2027, in order to provide companies, professionals, and software developers […]

Through its judgements of 29 October and 3 November 2025, the Spanish Supreme Court confirms that non-residents may benefit from the joint limit rule set out in the Wealth Tax (IP) Law, thereby potentially obtaining a reduction in their IP liability.  Please bear in mind that, under this joint limit rule, the sum of Personal Income Tax (IRPF) and Wealth Tax (IP) may not exceed 60% of the taxpayer’s total income. If this threshold is exceeded, the […]

We are writing to remind you of the obligation to file Form 232 – “Informative return on related-party transactions and on transactions and situations relating to countries or territories classified as tax havens” – during the current month, November 2025. Form 232 covers and expands on information previously included in Form 200, the annual Corporate […]

In the following we summarized some important filing deadlines. We hope this information meets your interest. Please keep in mind, that the deadline for filing the following tax returns is October 20nd, 2025: – Form 303, quarterly VAT return. Filing deadline for taxpayers included in the Immediate Supply of Information (“SII”) system is October 30th, […]

National Court Ruling 3630/2025 is a significant milestone in the taxation of non-EU residents in Spain. Previously, taxpayers who obtained income from the rental of properties located in Spain could not deduct any expenses and were obliged to pay tax at a rate of 24% on gross income. This was in contrast to EU residents, […]