News updates

Municipal

• Tax calendar for 2026, which includes the dates for filing and paying municipal taxes. [+Info]

Regional

• The Catalan Regional Government has awarded more than 70% of contracts for 2024 to small and medium-sized enterprises, setting historic figures for public procurement by SMEs. [+Info]

National

• Tax returns and self-assessments with a filing deadline in January 2026. [+Info]
• Value Added Tax. Delivery of fuel leaving the customs warehouse regime. [+Info]
• Royal Decree-Law 16/2025 extends measures to combat social vulnerability and adopts urgent measures in the area of taxation and social security affecting VAT, personal income tax and corporation tax. [+Info]
• January 2026 magazine “Actualidad Fiscal y Económica” (Tax and Economic News) by Morera Asesores & Auditores. [+Info]
• Informative returns campaign. [+Info]
• Order VAU/1560/2025 of 22nd of December has been published, approving the information form for each type of lease subject to Royal Decree 1312/2024 of 23rd of December, which regulates the Single Lease Register procedure and creates the Single Digital Lease Window. [+Info]
• The Supreme Court establishes doctrine on the parallel processing of proceedings for tax offences and regularisation procedures for the same facts and tax. [+Info]
• The TEAC (Central Economic Administrative Court) establishes criteria on how to value shares not admitted to trading for the purposes of joint and several liability under Article 42.2.a) of the General Tax Law. [+Info]
• Order HAC/1501/2025, of 17th of December, approving the average sale prices applicable in the management of Property Transfer Tax and Stamp Duty, Inheritance and Gift Tax and Special Tax on Certain Means of Transport. [+Info]

Enquiry of interest to the Tax Agency

• Sub-Directorate General for Property Taxes, Fees and Public Prices.

The consultant owns 10% of the share capital of an entity whose activity is not the management of movable or immovable property, with the remaining shares being owned by her three brothers. The consultant’s son acts as manager, is a member of the board of directors and receives remuneration for this role that represents more than 50% of his total business, professional and personal income. The company also owns a property that is not used for business purposes. In this context, the question arises as to whether the necessary requirements for applying the exemption from wealth tax are met.

Binding consultation of the Directorate-General for Taxation No. V0102-25. [+Info]

Barcelona, 13th of January 2026.