2026

In the current statistics obtained from the most up-to-date fiscal information, the report Daily Inside Sales FlashFrom the first data in March, a change in trend was observed.

The Income Tax Campaign is currently underway, as is customary at this time of year. It is worth remembering that all people who reside in the country and receive income, regardless of where it comes from, are taxpayers. However, not all of them are required to file the annual tax return.

In recent years, crypto assets have gone from being a niche reserved for the most enthusiastic technology users to becoming a financial phenomenon with a global dimension. Spain is no stranger to this trend, and more and more people and companies are showing interest in the use of cryptocurrencies and other crypto assets. Especially since 2024 with the entry of institutional investors, the crypto asset sector has experienced a remarkable expansion, reaching a market capitalization of $3.8 trillion in 2025. This growth has been aided by the effective application, from 30 June 2024, of part of Regulation (EU) 2023/1114 on the market for crypto-assets (better known as 'MiCA').Market in Crypto-Assets'), que marcó un hito importante en la regulación de estos activos en la Unión Europea, con implicaciones significativas para el mercado español.

The Statistics on SMEs, both incorporated and non-corporate with the provisional data corresponding to 2024. This publication is the most detailed analysis available of this type of company, the most numerous in the business landscape.

The judgment of the European Court of Human Rights in the case of Latorre Atance v. Spain, decision of 18 December 2025 of Section 5, application no. 33818/22This represents the first contact of the Strasbourg Court with the liability of article 42.2 a) LGT, a central element in the fight against fraud and simulation to the detriment of public credit.

The revenue associated with lottery prizes has particularities that are not observed in other taxes. Their behavior depends not only on the regulations, but also on the collection habits themselves and the seasonality characteristic of these draws.

The latest Fiscal Barometer from the Institute for Fiscal Studies, published in June 2025, revealed that, despite the fact that in our society the idea that the Public Treasury plays a fundamental role in its maintenance is consolidated, with stable support over time of no less than 80%, 22% of the population believes that life would be better without taxes. This data is worrying, especially since the youngest segment of the population, aged 18 to 24, shows the greatest disaffection with the public sector, with almost a third of this group agreeing with that statement.

The new computer management model of the Economic-Administrative Courts (TEAs) and the Directorate General of Taxes (DGT) is described in the Resolution of January 13, 2021, of the State Secretariat for Finance (SEH).