ACCID Nº 18/2025

Oct 1, 2025News Updates

 

News updates

 

National

  • Tax returns and self-assessments with a filing deadline in October 2025. [+Info] 
  • Changes to the structure and territorial organisation of the State Tax Administration Agency. [+Info]
  • The Government sets the non-financial spending limit for the Generalitat de Catalunya (Catalan Regional Government) at €40.524 billion for the 2026 financial year. [+Info]
  • Certain school expenses may be tax deductible under personal income tax (IRPF).[+Info]
  • Modification of the regulations applicable to the Canary Islands Investment Reserve (RIC) [+Info]
  • Informative declarations. [+Info]

Order HAC/747/2025 approves information forms 196, 181, 170 and 174, which affect the declaration of accounts, loans, card transactions and capital gains. In addition, form 171 is amended and the technical conditions and procedure for its electronic filing are updated (BOE 15/07/2025). [+Info]

 

International

  • EFRAG (European Financial Reporting Advisory Group) will assess interest in a new voluntary reporting template for SMEs and start-ups promoted by the European Union (EU). [+Info]
  • Agenda and summary of the International Accounting Standards Board meeting in September 2025 published. [+Info]

 

Bank of Spain Communications

  • The one-year Euribor stood at 2,114% in August. [+Info]

During August, the twelve-month Euribor stood at 2,114%. This figure marks a slight moderation compared to the values recorded in previous months, which could anticipate a certain stabilisation in financing conditions, in a context marked by the monetary policy of the European Central Bank (ECB) and expectations of contained inflation in the eurozone.

  • Macroeconomic projections for the Spanish economy 2025-2027. [+Info]

 

CNMV communications

  • The CNMV (National Securities Market Commission) has published a new warning about entities that are not registered and therefore not authorised to provide investment services and other activities subject to CNMV supervision. [+Info]
  • The CNMV clarifies the determination of the limited period in which the trading ban in Article 19 (11) of the Market Abuse Regulation applies. [+Info]

 

Barcelona, 1st of October 2025.

 

 

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