News update

Regional

• Changes to the submission and payment of forms 600 and 652 submitted via the electronic form on the website. [+Info]
• New electronic form for self-assessment of donations (form 651). [+Info]

National

• Delay in the use of the VERIFACTU system until 2027.  [+Info]
• Order HAC/1358/2025, of the 20th of November, regulates how tax procedures processed by the Directorate-General for Taxation must be carried out electronically and introduces a new form and a model of voluntary representation to intervene in such procedures. [+Info]
• The plenary session of the Constitutional Court dismisses the question of unconstitutionality raised by the contentious-administrative chamber of the High Court of Justice of the Valencian Community regarding the regulations on instalment payments of corporation tax for companies with a turnover of more than €10 million. [+Info]
• Taxpayer calendar for December 2025. [+Info]
• Renewal of the electronic certificate for the Tax Agency’s Electronic Office.  [+Info]
• The ICAC (Institute of Accounting and Account Auditing) has published a resolution approving the models for the issuance of certificates and updates in the ROAC, which will come into force on the 1st of December. [+Info]
• The General Directorate for Taxation specifies how sales made by an individual through the ‘AllCollection’ platform should be taxed under the Economic Activities Tax and Personal Income Tax (IRPF). [+Info]
• The Tax Agency clarifies the deductibility in personal income tax of the interest and expenses of a personal loan used to purchase a property. [+Info]
• AEDAF (Spanish Association of Tax Advisers) argues that the fundamental rights of taxpayers must always be protected in the fight against tax fraud. [+Info]
• Bizum and the Bank of Spain formalise a collaboration agreement for the periodic provision of information on transactions carried out, which was published in the BOE (Official State Gazette) on the 15th November. [+Info]

International

• The International Accounting Standards Board (IASB) publishes illustrative examples of disclosures about uncertainties in financial statements. [+Info]
• Updated report on the status of EFRAG (European Financial Reporting Advisory Group) approvals. [+Info]
• The EFRAG Update for October 2025 is now available. It summarises the public technical discussions and decisions made by EFRAG over the past month. [+Info]
• Agenda and documents for the International Accounting Standards Board meeting in December 2025 published. [+Info]
• IASB Update for November 2025 and podcasts. [+Info]

Query of interest from the Tax Agency

• Deputy Directorate-General for Consumption Taxes

The consultant, a natural person who promotes products through a website offering discount coupons from different companies, receives a commission from an entity based on the number of orders that use said coupon. Two questions are raised:

1. Under which heading of the Economic Activities Tax (IAE) should they register?
2. Whether the intermediary services she provides are subject to Value Added Tax (VAT).

Binding consultation from the Directorate-General for Taxation No. V0065-25. [+Info]

Barcelona, 9th of December 2025.