News updates
Regional News
- The Catalan Government is strengthening corporate public procurement to simplify management and generate savings through centralised procurement. [+Info]
The initiative aims to improve the efficiency of strategic public procurement, reduce red tape and administrative burdens, and facilitate savings through greater use of centralised procurement.
National
- AEDAF (Spanish Association of Tax Advisers) advocates a tax system with clear and predictable criteria to help alleviate some of the problems in the property market. [+Info]
- Back-to-school expenses are tax-deductible for the 2026 income tax return. [+Info]
- Royal Decree-Law 22/2026 approves direct aid and tax measures to support businesses and the self-employed in Ceuta. [+Info]
International
- The European Commission publishes the Delegated Regulations approving the revised NEIS/ESRS and the Voluntary Sustainability Disclosure Standard. [+Info]
- EFRAG (European Financial Reporting Advisory Group) has launched a survey on the cost-benefit analysis of the draft European Sustainability Reporting Standards (ESRS) for certain non-EU entities (ESTS-40a). [+Info]
- The update to the International Financial Reporting Standards (IFRS) for SMEs dated September 2026 is now available. [+Info]
- The agenda and documentation for September’s 2026 meeting of the International Sustainability Standards Board are now available. [+Info]
CNMV press releases
- The CNMV (National Securities Market Commission) has published the 2025 reports on corporate governance and the remuneration of directors of listed companies. [+Info]
- The CNMV has presented the conclusions of its review of the first report on the prevention of money laundering and terrorist financing. [+Info]
Press releases from the Bank of Spain
- Spain’s net international investment position remained at historically low levels, with a net debt position of -40.7 per cent of GDP in the second quarter of 2026. [+Info]
- The Euribor rose to 2.954 per cent in August, 0.840 points above its level of twelve months ago. [+Info]
Tax Authority Advisory Opinion
- Sub-Directorate-General for Personal Income Tax
The enquirer and their partner are joint owners, in equal shares, of a property which constitutes their main residence and they plan to purchase, also on a 50–50 basis, a new main residence. In November 2023, they paid a deposit from their own funds and, as the property is still under construction, the sale will be finalised in April 2025, at which point they will pay the outstanding balance. They also plan to sell their previous main residence in March 2025, bearing the costs associated with the sale. As this property is subject to a mortgage, part of the proceeds will be used to pay it off and the remainder to finance the new home; however, this amount will not be sufficient to cover its cost, so they will apply for another mortgage. In these circumstances, they are wondering whether they can claim the tax exemption for reinvestment in a main residence. [+Info]
Barcelona, 29th of September 2026.
