News updates

Regional

• The Catalan Government will finance new debt on the banking market, something that has not happened for 14 years. [+Info]

National

• The Tax Agency (AEAT) publishes copies of Conflict Reports Nos. 20, 20 bis, 20 ter and 20 quater, relating to withholdings and payments on account of personal income tax, the acquisition of own shares to reduce capital and the reduction of capital with the return of contributions. [+Info]
• New measures in the area of taxation. [+Info]
• Publication by the AEAT of a copy of Conflict Report No. 21, relating to Value Added Tax. Exempt activities and the artificial interposition of a company to deduct input VAT [+Info]
• Order HAC/56/2026, of 22nd of January, amending Order HFP/826/2022, of 30th of August, approving form 587 “Tax on Fluorinated Greenhouse Gases. Self-assessment‘ and form A23 ’Tax on Fluorinated Greenhouse Gases. Refund application”, establishing the form and procedure for submission, as well as the regulations for registration in the territorial register and the keeping of stock accounts. [+Info]
• The Court of Justice of the European Union  rules on the application of VAT exemption to cleaning services provided by groups in the health and education sectors. [+Info]
• The Supreme Court clarifies when contractual termination requires the cancellation of seizures. [+Info]
• Tax authorities determine that when the former spouse who retains the home assumes the loan, they may apply the deduction for investment in the primary residence in full to their income tax. [+Info]

International

• EFRAG (European Financial Reporting Advisory Group) meeting publishes a draft comment letter on the IASB (International Accounting Standards Board) exposure draft on risk mitigation accounting.[+Info]
• EFRAG publishes due process procedures for financial reporting activities. [+Info]
• The European Union has published in its Official Journal a Commission Regulation approving IFRS 18 Presentation and Disclosure in Financial Statements. [+Info]
• The podcast of January’s 2026 meeting is now available. [+Info]
• Agenda and documents for February’s 2026 meeting of the International Accounting Standards Board. [+Info]

Query of interest from the Tax Agency

• Subdirectorate General for Financial Operations

In 2023, the consultant received a total of 31.831,82€ from three pension plans managed by the same entity, corresponding to contributions made prior to 2007 and to which, according to the consultant, the 40% tax reduction has been applied, leaving a reduced amount of 19.099,09€.

In relation to the obligation to file an income tax return for the 2023 financial year, he raises two questions: firstly, whether the fact that each pension plan has a different tax identification number, despite being managed by the same administrator, implies the existence of one or three payers and, secondly, whether the amount to be calculated for the purposes of the obligation to declare is the full amount received from the pension plans or the amount resulting from applying the 40% reduction, as indicated in the description of the facts.

Binding consultation from the Directorate-General for Taxation No. V0123-25. [+Info]

Barcelona, 24th of February 2026.