- October 5, 2026
The compliance countdown has become operational. Spanish companies subject to Corporate Income Tax must have compliant invoicing systems in place before 1 January 2027. For self-employed individuals and the other taxpayers covered by the rules, the deadline is 1 July 2027. With less than three months remaining for companies, VERI*FACTU is no longer a future …
- September 29, 2026
October brings one of the recurring Corporate Income Tax deadlines for many Spanish companies: the second instalment payment of the year, filed through Modelo 202. Although this is a payment on account rather than the final annual Corporate Income Tax return, it should not be regarded as a mere administrative formality. The amount paid will …
- September 21, 2026
In September 2026, the European Commission published figures showing that, since the e-commerce VAT package came into force on 1 July 2021, more than €125,000 million has been declared via the One-Stop Shop (OSS) and the Import One-Stop Shop (IOSS). The figures confirm that the system is now standard practice and must be managed as …
- September 14, 2026
On 10 September 2026, the European Commission launched a public consultation to adapt VAT to the circular and low-carbon economy. The initiative focuses on three practical areas: second-hand goods, the destruction of products that are still usable, and the VAT deduction for company cars. No legislative changes have yet been approved, but the consultation offers …
- September 9, 2026
Order HAC/623/2026, of 12 June, introduces changes to both the content and filing deadlines of Form 210 for Non-Resident Income Tax, in relation to imputed income from urban properties and income derived from rented or sublet properties. Changes to the content of Form 210 From 1 January 2027, the tax returns filed must include the …
- September 1, 2026
In its judgment 988/2026 of 23 July 2026, the Supreme Court has confirmed that the Tax Agency may verify VAT balances pending set-off arising from periods for which the limitation period has expired when these are carried forward and applied to a subsequent period that is still open for assessment. The decision is particularly relevant …