News updates
Local
- Barcelona City Council announces the public price of waste collection services for all economic activities carried out in Barcelona. [+Info]
Regional
- The Parliament validates the decree law that adapts the Catalan Tax Agency (ATC) regulations to the future needs of the Catalan treasury. [+Info]
- The Catalan Tax Agency publishes the new approved models for self-assessment of gambling taxes and unifies its regulations as of the 1st of October 2025. [+Info]
National
- The Resolution of 24th of September 2025 was published in the Official State Gazette (BOE), in which the Tax Agency establishes criteria for suspending the enforcement of acts challenged by appeals and claims. [+Info]
- September-October magazine ‘Actualidad Fiscal y Económica’ (Tax and Economic News) by Morera Asesores y Auditores. [+Info]
- AEDAF (Spanish Association of Tax Advisers) calls for rigour and responsibility in tax management to preserve taxpayer confidence. [+Info]
- Publication in BOE (Official State Gazette) of the 8th State Collective Agreement for tax technicians and tax advisers. [+Info]
The registration of the 8th State Collective Agreement for tax technicians and tax advisers in the Register of collective agreements, collective labour agreements and equality plans in force is ordered, through the electronic system of the competent Management Centre, with notification to the Negotiating Committee.
- AEDAF report on regional deductions in Personal Income Tax (IRPF) for school expenses in 2025. [+Info]
- Modification of the Reserve for Investments in the Canary Islands (RIC). [+Info]
- The TEAC (Central Economic Administrative Court) establishes criteria on the 10-year period for the Administration to verify negative tax bases (BIN) that have been offset or are pending offset. [+Info]
- The DGT (Directorate-General for Taxation) clarifies how to proceed if, when moving to the group of entities regime, one of the subsidiaries has VAT liabilities pending compensation. [+Info]
International
- EFRAG (European Financial Reporting Advisory Group) launches a multilingual version of the VSME digital template to facilitate sustainability reporting by SMEs across Europe. [+Info]
- IASB (International Accounting Standards Board) update for September 2025 and podcasts now available. [+Info]
Bank of Spain communications
- European supervisors warn consumers about the risks and limited protection of certain crypto-assets and their providers. [+Info]
Query of interest from the Tax Agency
- Subdirectorate General for Excise Duties and Taxes on Foreign Trade and the Environment.
The consulting entity is a company engaged in the production of conventional thermoelectric energy. After the deadline for submitting the instalment payment for a given period, the company receives invoices that affect the self-assessment already submitted. In view of this situation, the question arises as to what is the correct procedure for regularising that tax period.
Binding consultation from the Directorate-General for Taxation No. V0024-25. [+Info]
Barcelona, 14th of October 2025.
