News update

Regional

• Award of 293 million euros in new debt issued by the Catalan Government to three financial institutions at a particularly favourable rate. [+Info]

Regional enquiries

• Classification of an asset as non-productive: property let at market rates to a related party. [+Info]
• Tax relief for investment in newly established entities where the employment relationship was terminated during the financial year. [+Info]
• Application of the 20% tax relief for investment in agricultural and housing cooperatives. Application of the relief in the case of a contribution of 3% of the settlement amount, which will be maintained for a period of 5 years. [+Info]
• 95% tax relief on forest properties in cases of bare ownership. [+Info]

National

• Note on the tax implications of Royal Decree-Law 16/2025 of 23rd of December and Royal Decree-Law 2/2026 of 3rd of February. [+Info]
• Start of the 2025 Income and Wealth Tax Campaign. [+Info]
• Expansion of the note on the tax implications of Royal Decree-Laws 16/2025 and 2/2026 regarding opting out of the SII and deregistration from REDEME. [+Info]

The special deadline for opting out of electronic record-keeping via the SII and for applying for voluntary deregistration from REDEME has been extended to 16th of February 2026; opt-outs made within this period are considered fully valid.

• Amendment of the criteria regarding guarantees for the granting of payment deferrals and instalment plans, and for obtaining the suspension of administrative acts subject to appeal or complaint. [+Info]
• The Supreme Court clarifies that a claim assigned prior to insolvency proceedings is not subordinated if the special relationship did not exist from the outset. [+Info]
• Law 1/2026 of 8th of April on the comprehensive promotion of the social economy. [+Info]

International

• EFRAG (European Financial Reporting Advisory Group) is seeking users’ views on the IASB’s (International Accounting Standards Board) proposals regarding risk mitigation accounting. [+Info]
• Publication of the agenda and documentation for April’s 2026 meeting of the International Accounting Standards Board [+Info] and the International Sustainability Standards Board. [+Info]
• March’s 2026 update from the IASB (International Accounting Standards Board) and March’s 2026 update from the IFRIC (International Financial Reporting Interpretations Committee) are now available. [+Info]

CNMV Announcements

• The CNMV (National Securities Market Commission) is reviewing the social media activity of financial influencers. [+Info]

Tax Agency Advisory of Interest

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

The enquirer and his two brothers (H1, H2 and H3) are co-owners of a property, each holding a 16.6% share (a total of 50% between the three of them), whilst the remaining 50% belongs to another family member. Together, they form a community of property comprising four people.

The proposed transaction involves H2 and H3 acquiring both H1’s share (16.6%) and that of the other family member (50%), so that, following the transfer, H2 and H3 would be the sole owners of the property, each holding 50%.

Enquiry regarding the tax treatment of this transaction under the Property Transfer Tax and Stamp Duty

Binding ruling from the Directorate-General for Taxation No. V0220-25. [+Info]

Barcelona, 21st of April 2026.