Latest News

Regional

• The Catalan Government forecasts 2.6% growth for the Catalan economy in 2026, despite the energy crisis. [+Info]

National

• The Spanish Tax Agency (AEAT) has regulated the Public Electronic Invoicing Solution (SPFE) and set out the timetable for the phased introduction of mandatory electronic invoicing. [+Info]
• Royal Decree-Law 29/2026 introduces new tax measures relating to personal income tax and VAT to strengthen the social function of housing and expand the supply of affordable housing. [+Info]
• Third joint statement pending the transposition of the CSRD Directive (Central Securities Depositories Regulation) and subsequent amendments to Spanish law. [+Info]
• The European Commission adopts the delegated acts approving the revised NEIS/ESRS (Revised European Standards on Sustainability Reporting) and the Voluntary Standard (VS) for sustainability reporting. [+Info]

International

• EFRAG (European Financial Reporting Advisory Group) has launched a public consultation on its sustainability reporting programme for 2027–2029. [+Info]
• The IASB has published September’s 2026 update and podcast, covering the main topics discussed. [+Info]
• EFRAG publishes its August and September update, setting out the main technical decisions, open consultations and developments in financial and sustainability reporting. [+Info]

Bank of Spain announcements

• Macroeconomic projections for Spain. [+Info]

Communications from the CNMV

• The CNMV (National Securities Market Commission) has launched a consultation on a draft circular to extend the complaints procedure to include complaints against providers of crypto-asset and crowdfunding services. [+Info]
• The CNMV sets out the priorities for the supervision of the 2026 annual report, with particular focus on the impact of IFRS 18 and on information regarding the business model and value chain. [+Info]

Consultation of interest from the Tax Agency

• Sub-Directorate-General for Personal Income Tax

The enquiry concerns a person over 65 years of age, with an 81% degree of disability, who has transferred the parking space attached to their main residence, a property which has been their main residence for more than three years. Both the property and the parking space were acquired by inheritance. The question is whether the capital gain arising from the sale of this parking space is subject to personal income tax or whether it qualifies for the exemption provided for in Article 33.4.b) of the Personal Income Tax Act.

Binding ruling from the Directorate-General for Taxation No. V0670-25. [+Info]

• Sub-Directorate-General for Personal Income Tax

The enquiry relates to an investment made by the taxpayer between 2005 and 2006 in the company Bosques Naturales, S.A., consisting of the purchase of trees for a total amount of 8,311 euros. Subsequently, as part of the company’s insolvency proceedings, the Insolvency Administrators have recognised a claim in the taxpayer’s favour amounting to 6,668.25 euros. In view of this situation, the enquirer asks whether the difference between the amount initially invested and the amount recognised in the insolvency proceedings can be considered a capital loss for personal income tax purposes.

Binding ruling from the Directorate-General for Taxation No. V0675-25. [+Info]

Barcelona, 27th of October 2026.