News updates

Regional

• The Catalan Government has approved the programme contract setting out the roadmap for transforming the ATC (Catalan Tax Agency) into the new Catalan tax authority. [+Info]

National

• Corporations 2025: forms 200 and 220 approved, with changes to tax rates, capitalisation reserves and electronic filing. [+Info]
• Order establishing adjustments and specifications regarding aid to the agricultural and fisheries sectors provided for in the Comprehensive Response Plan to the Crisis in the Middle East, in relation to adjustments to the State aid regime. [+Info]
• Order TES/539/2026 of 25th of May regulating the electronic certification of books within the scope of the Register of Cooperative Societies. [+Info]
• The AEDAF (Spanish Association of Tax Advisers) is calling for a simpler and more coherent tax framework to facilitate the handover of family businesses. [+Info]
• Reference value versus expert reports: the Supreme Court will rule on whether the reference value is a rule iuris tantum. [+Info]

International

• EFRAG (European Financial Reporting Advisory Group) resumes work on the European sustainability reporting standard for non-EU groups and issues a call for participation in field tests. [+Info]
• EFRAG publishes its Statement of Comments on the Exposure Draft on fair value options in IAS 28 (Investments in Associates and Joint Ventures). [+Info]
• The IFRS Foundation (International Financial Reporting Standards) proposes updates to the 2025 Accounting Taxonomy to clarify the narrative elements of digital reporting. [+Info]
• The European Commission opens for public consultation the revised draft sustainability standards (NEIS/ESRS) [+Info] and the voluntary standard (VS). [+Info]

CNMV Announcements

• The CNMV (National Securities Market Commission) has published the guide: “Finfluencers: how to act responsibly”. [+Info]
• CNMV public consultation on internal control in closed-end fund management companies. [+Info]

Consultation of interest from the Tax Agency

• Sub-Directorate General for Local Taxes

The enquirer is considering acting as a commission agent, acting in their own name and on behalf of the principal, in the trade of hydrocarbon products, establishing a relationship between operators and interested customers, in accordance with Articles 257, 246 and 247 of the Commercial Code. Whether the proposed activity constitutes that of a commission agent or trading in the hydrocarbon market.

Binding ruling from the Directorate-General for Taxation No. V0334-25. [+Info]

Barcelona, 16th of June 2026.