News updates

Regional News

•  The Regional Government is promoting innovation through ‘sandboxes’, controlled testing environments designed to boost economic activity. [+Info]

National

• Order HAC/623/2026 amends the IRNR tax return forms for income earned without a permanent establishment, amongst other changes. [+Info]
• The Average Payment Period to Suppliers (PMP) improved in April across all public administrations. [+Info]
• The Government has given final approval to the draft bill to transpose part of the new European VAT Directive in the digital economy. [+Info]
• AEDAF (Spanish Association of Tax Advisers) has proposed a roadmap to integrate Spanish invoicing and reporting systems with the European ViDA Directive. [+Info]
• Personal Income Tax (IRPF) treatment of bank incentives for opening an account and penalties for failing to meet conditions. [+Info]

International

• EFRAG (European Financial Reporting Advisory Group) updates the status of the European adoption of IFRS 19 following the Accounting Regulatory Committee’s favourable vote. [+Info]
• EFRAG publishes its May update, covering developments on IFRS 20, sustainability and open technical consultations, amongst other topics. [+Info]
• The IFRS Foundation (International Financial Reporting Standards) has updated its technical guidance on the architecture of IFRS digital taxonomies. [+Info]

This sets out how these systems are structured to facilitate the preparation of financial reports in digital format.

CNMV Announcements

• The CNMV (National Securities Market Commission) warns of the end of the transitional period for the MiCA Regulation (Crypto-asset Markets) and the obligation to deal with authorised crypto-asset providers. [+Info]

Tax Authority Advisory Notice

• Sub-Directorate-General for Personal Income Tax

The enquirer carries out an agricultural activity, determining their income in accordance with the objective assessment method for personal income tax. They wish to know whether the compensation derived from the special VAT regime for agriculture, livestock and fisheries should be included when determining the income threshold that defines the application of the objective assessment method in 2025.

Binding ruling from the Directorate-General for Taxation No. V0375-25. [+Info]

Barcelona, 1st of July 2026.