Latest News

National

• Urgent tax measures and other support measures in response to the damage suffered by victims of the DANA storm and other emergency situations. [+Info]
• Report on the letter received from AEDAF (Spanish Association of Tax Advisers) regarding VAT refunds to entities not established in the TAI (Tax Application Territory) – Supplementary report to that of 23 January. [+Info]

As a supplement to the report issued on 23 January 2026, and in response to the request for further clarification made by the AEDAF regarding the reasons why the AEAT has refused to accept certain VAT refund applications submitted by companies established outside the European Union.

• Tax returns and self-assessments with a filing deadline in May–June 2026. [+Info]
• Morera Asesores & Auditores’ “Tax and Economic News” magazine for May 2026. [+Info]
• The TEAC (Central Economic and Administrative Court) denies the exemption for reinvestment in a principal residence if more than two years have elapsed since the cessation of occupation. [+Info]

International

• Information session of the SME Forum with the European Commission on the draft standard for voluntary sustainability reporting. [+Info]
• The IASB (International Accounting Standards Board) update and the April 2026 podcast are now available. [+Info]
• The agenda and documentation for the May 2026 meeting of the International Accounting Standards Board are now available. [+Info]
• Spain and China have signed three agreements to strengthen their economic cooperation and open up new trade opportunities. [+Info]
• The EU is allocating over €1 billion to European hydrogen projects to accelerate the clean transition. [+Info]

CNMV Announcements

• ESMA (European Securities and Markets Authority) publishes the conclusions of its review on the integration of sustainability preferences into product suitability and governance. [+Info]

Tax Agency Notice of Interest

• Sub-Directorate General for Financial Operations

The enquirer, a British and Australian national, has been a tax resident in Spain since 2017. Through an Australian private fund and wealth management firm, the enquirer receives regular and one-off payments from a ‘pension account’ in Australia, the funds for which derive from compensation received in 2012 following an accident. The enquiry concerns the personal income tax treatment of the amounts received by the taxpayer.

Binding ruling from the Directorate-General for Taxation No. V0250-25. [+Info]

Barcelona, 20th of May 2026.