Latest News

Regional

• Resolution 1/2026 on the certification of the degree of disability for the purposes of applying tax relief in relation to Inheritance and Gift Tax (ISD) and Property Transfer and Stamp Duty (ITPAJD). [+Info]
• Resolution 2/2026 concerning the 20% tax rate on Onerous Property Transfers (TPO) for transfers of residential properties to natural or legal persons considered to be major owners, amending Resolution 3/2025. [+Info]

National

• Order HAC/484/2026 on the reduction of net yield rates under the objective assessment scheme for agricultural and livestock activities affected by exceptional circumstances in 2025. [+Info]
• Declaration of various initiatives and programmes as events of exceptional public interest by means of Royal Decree-Law 12/2026. [+Info]
• Tax returns and self-assessments for which the filing deadline falls in June 2026. [+Info]
• Amendment for 2025 to the net income rates under the objective assessment scheme for personal income tax applicable to agricultural and livestock activities affected by exceptional circumstances. [+Info]
• Document subject to public consultation: Order HAC/XXX/2026 of XX XXXX, amending Order HFP/115/2023 of 9 February, which determines the countries and territories, as well as harmful tax regimes, that are considered non-cooperative jurisdictions. [+Info]

International

• Presentation by EFRAG (European Financial Reporting Advisory Group) of its 2025 Annual Report, focusing on its contribution to strengthening the European reporting framework. [+Info]
• EFRAG extends the response deadlines for its consultations on the IASB’s (International Accounting Standards Board) proposal regarding the accounting for risk mitigation. [+Info]
• The IASB’s May 2026 update and podcast, summarising the meeting of the International Accounting Standards Board, have been published. [+Info]
• The IASB publishes IFRS 20 to improve financial reporting by entities subject to regulatory pricing. [+Info]
• The European Union is allocating over €1 billion to European hydrogen projects to drive the clean transition. [+Info]

Tax Authority Advisory Opinion

• Sub-Directorate General for Personal Income Tax.

The enquirer, aged 91 and in a state of dependency, left the property that was her habitual residence six years ago to move into a care home. She is now considering selling the property and wishes to know whether she is eligible for the exemption provided for in Article 33.4.b) of the Personal Income Tax Law.

Binding ruling from the Directorate-General for Taxation No. V0300-25. [+Info]

Barcelona, 2nd of June 2026.