News updates

Regional

• Law 2/2026 of 6th of March, amending the tax on stays in tourist establishments and establishing a fee for the management and collection of the municipal surcharge on the tax, has been published in the Official State Gazette (BOE). [+Info]

National

• Tax measures (Royal Decree-Law 7/2026). [+Info]

Royal Decree-Law 7/2026 of 20th of March (BOE 21st of March), approving the Comprehensive Plan to Respond to the Crisis in the Middle East, establishes a series of tax measures.

• Order HAC/277/2026, of 25th of March: Tax return forms for Personal Income Tax and Wealth Tax for the 2025 tax year. [+Info]
• Renewal of powers of attorney for the Tax Agency. [+Info]
• Tax returns and self-assessments with a filing deadline in April 2026. [+Info]
• Royal Decree 238/2026 of 25th of March, implementing the mandatory electronic invoicing system between businesses and professionals and amending the Regulation governing invoicing obligations, approved by Royal Decree 1619/2012 of 30th of November. [+Info]
• Statement from AEDAF (Spanish Association of Tax Advisors) regarding the Constitutional Court’s ruling on the reference value. [+Info]

International

• EFRAG (European Financial Reporting Advisory Group) proposes postponing the effective date of IFRS 20 (International Financial Reporting Standards) to 1st of January 2030. [+Info]
• Publication of the International Financial Reporting Standard for SMEs. [+Info]
• The March 2026 update from the IASB (International Accounting Standards Board) and the March 2026 update from the IFRIC (International Financial Reporting Interpretations Committee) are now available. [+Info]

CNMV Announcements

• The CNMV (Spanish National Securities Market Commission) adopts the European guidelines on the criteria for assessing the knowledge and skills of staff who provide information and advice to investors in crypto-assets. [+Info]

Tax Agency Consultation of Interest

• Sub-Directorate General for Consumption Taxes

The enquirer is a commercial company whose purpose is to provide psychological and psychiatric healthcare services, specialising in the treatment of addictions. As part of the treatment, it is considering using properties it owns as therapeutic flats, where patients will live together to recover. It wishes to know whether the use of the properties for such purposes is covered by the exemption applicable to healthcare services

Binding ruling from the Directorate-General for Taxation No. V0210-25. [+Info]

Barcelona, 7th of April 2026.