The Bizkaia Provincial Council has published Provincial Decree 22/2026 and Provincial Order 219/2026, formalising structural changes to the Economic Operations Registry (LROE) for Corporate Income
Madrid City Council opened its online submission portal for the Fire Brigade Contribution (FBC) levy on 19 May 2026, following the adoption of the Ordenanza
On 17 April 2026, the Spanish Tax Authority (AEAT) published for public consultation the draft Ministerial Order regulating the AEAT-operated public e-invoicing solution. The consultation
On 24 March 2026, Spain’s Council of Ministers adopted the Royal Decree mandating electronic invoicing for domestic B2B transactions between companies and professionals. The decree
Under the approved amendments, the new compliance deadlines are as follows: 1 January 2027: Mandatory compliance for taxpayers subject to Corporate Income Tax (Impuesto sobre
The Bizkaia Provincial Council (Diputación Foral de Bizkaia) has published Decreto Foral 100/2025 of 13 November, introducing changes to tax compliance obligations including new exemptions
On 2 December 2025, the Spanish Government announced a further one-year postponement of the VERI*FACTU certified billing system deadlines. The measure was announced by President
Today, the Spanish Government published the Ministerial Order HAC/1177/2024 in the Spanish Official Gazette. This Ministerial Order sets out the technical, functional, and content requirements
The Spanish Authorities submitted to the EU Commission a draft Order developing the technical, functional, and content specifications to be adopted by computer or electronic
Pursuant to Royal Decree-Law 4/2024 of June 26, 2024, the temporary zero VAT rate on basic food items such as bread, flour, milk, cheese, eggs,
As announced by the Spanish Ministry of Finance on December 27, 2023, the temporary zero VAT rate on basic food items such as bread, flour,
The Spanish Tax Office has issued a new order No. HFP/1284/2023 on November 30, 2023, which contains the regulatory approval of a new model 430
The Spanish government is pursuing various routes for digitizing tax controls, including introducing software requirements on the billing system. Back in February 2022, a Draft
There is a wide variety of indirect taxes and parafiscal charges that apply to the different elements of coverage that can be included under a
Bizkaia: Postponement of Batuz obligations for SMEs Approved New legislation postponing the Batuz obligation for small and medium-sized companies, micro-enterprises, self-employed workers, small-sized cooperatives or
Pursuant to Decree Law 4/2023, the zero-rate VAT rate that temporarily applied to supplies of face masks and gloves expired on September 30, 2023. The
The Bizkaia Tax Authority has published information regarding a possible postponement of the Batuz obligation for small and medium-sized companies, micro-enterprises, self-employed workers, small-sized cooperatives,
Pursuant to Royal Decree-Law 5/2023 of June 28, 2023, the temporary zero VAT rate on basic food items such as bread, flour, milk, cheese, eggs,