News updates

Regional

• The private insurance brokerage sector in Catalonia reached a turnover of more than 900 million euros in 2025, representing growth of 7.64 per cent compared with the previous year. [+Info]

National

• Tax returns and self-assessments with a filing deadline in September 2026. [+Info]
• The Supreme Court requires that all collection procedures against successor partners be exhausted before transferring tax liability to the director. [+Info]
• The Supreme Court considers it a punishable offence (as an incorrect allocation) for a joint venture (UTE) to attribute a negative taxable base to its partners for Corporation Tax (IS) purposes. [+Info]
• The Central Economic and Administrative Court (TEAC) limits the scope of Article 18.2.a) of the Corporation Tax Act (LIS) to direct partners. [+Info]
• The Directorate-General for Taxation (DGT) clarifies when a loss arising from an unpaid loan to a company in insolvency proceedings may be allocated for personal income tax purposes. [+Info]

International

• EFRAG has just published the revised text of the 2026 ESRS and the Voluntary Standard (VS) on the EFRAG ESRS Knowledge Centre, as approved by the European Commission on the 3rd of July 2026. [+Info]
• EFRAG has published July’s edition of its Update Report, which summarises the public technical discussions and decisions taken by EFRAG over the past month, ongoing consultations, upcoming events and vacancies. [+Info]
• The IFRS Foundation, an organisation established to develop accounting and sustainability disclosure standards, has published guidance on IFRS 2025 for SMEs. [+Info]
• The IASB (International Accounting Standards Board) publishes its July 2026 update and a podcast on cash flows, intangible assets, IFRS 16, tax expenses and business combinations. [+Info]

National Securities Market Commission press releases

• The National Securities Market Commission considers the financial stability of the Spanish markets to be sound, although it warns of the need to monitor technological risks and those associated with artificial intelligence. [+Info]

Press releases from the European Central Bank

• European Central Bank Economic Bulletin. [+Info]

Press releases from the Bank of Spain

• The one year Euribor reached 2.855% in July, up 0.776 points on the same month last year. [+Info]

Tax Authority Advisory Note

• Sub-Directorate-General for Consumption Taxes

The enquiry relates to a company engaged in the manufacture of plastic containers and packaging which plans to sell plastic rolls to a German company and to another company established in the Dominican Republic. In both cases, the purchasing entities will deliver the purchased material to a company situated within the territory where VAT applies, which will be responsible for manufacturing the packaging and subsequently delivering it to the enquiring company’s customers. The question raised is whether the supplies of goods made by the consulting company are subject to Value Added Tax and, if so, whether they are eligible for any exemption.

Binding ruling from the Directorate-General for Taxation No. V0600-25. [+Info]

Barcelona, 15th of September 2026.