News updates

Local

• Barcelona recorded a new high in tourism spending in May, with an increase of 8.5%. [+Info]
• Business mission to strengthen relations with China. [+Info]

National

• The AEAT has published the list of taxpayers in arrears to the tax authorities in accordance with Article 95 bis of the General Tax Law. [+Info]
• The AEAT reorganises functions within the areas of Financial and Tax Inspection, Customs and Excise [+Info]
• Morera Asesores & Auditores’ July 2026 issue of the magazine “Tax & Economic News Magazine”. [+Info]
• Tax returns and self-assessments with a filing deadline in July 2026. [+Info]
• Statement from AEDAF (Spanish Association of Tax Advisers) regarding Madrid City Council’s concerns about the constitutionality of the law requiring the imposition of the refuse collection charge. [+Info]
• AEDAF proposes amendments to enhance transparency in the use of artificial intelligence (AI) by the tax authorities. [+Info]
• AEDAF calls for an orderly transition to the new European model for VAT invoicing and reporting. [+Info]

International

• The European Commission has published the delegated act on the revision of the ESRS (Environmental and Social Performance Standards) and the voluntary sustainability reporting standard. [+Info]
• EFRAG (European Financial Reporting Advisory Group) has published the assessment report on the voluntary disclosure template for SMEs and start-ups on the European Single Access Point. [+Info]
• The IFRS Foundation (International Financial Reporting Standards) has now made June’s 2026 ISSB update and podcast available. [+Info]
• The agenda and documentation for July’s 2026 meeting of the Financial Instruments Advisory Group are now available. [+Info]
• Clarifications from the IASB (International Accounting Standards Board) on the application of the fair value option provided for in IAS 28 (International Accounting Standard). [+Info]

Tax Authority Advisory Opinion

• Sub-Directorate-General for Consumption Taxes

The enquirer is a company established in the Balearic Islands which operates a passenger transport business and plans to provide passenger transfer services between airports and hotels located in the Canary Islands and the Balearic Islands, directly to two companies established in the United Kingdom and Germany respectively. The enquiring company does not have its own vehicles or resources to carry out these journeys and therefore subcontracts the service to other companies authorised to transport passengers. In this context, it asks whether the services described are subject to Value Added Tax and, if so, what the applicable tax rate would be.

Binding ruling from the Directorate-General for Taxation No. V0400-25. [+Info]

Barcelona, 14th of July 2026.