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The Royal Decree-Law 22/2026, of September 1, approving urgent social and economic measures to support the city of Ceuta, was published in the Official State Gazette (BOE) on September 2.

Information provided in the taxpayer calendar on declarations and self-assessments whose submission deadline ends in September

Information provided in the taxpayer calendar on tax returns and self-assessments due in August.

In the Official State Gazette (BOE) of July 3, 2026, two Resolutions of the Presidency of the State Tax Administration Agency were published, modifying the organization and attribution of functions in the areas of Customs and Special Taxes and Financial and Tax Inspection.

Coinciding with the start of the general filing period for Corporate Income Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, year 2025, a page has been published that brings together all the news and aids for the campaign.

The Royal Decree-Law 18/2026, of June 29, adopting certain measures within the framework of the Comprehensive Response Plan to the Crisis in the Middle East, was published in the Official State Gazette (BOE) on June 30.

The list of debtors to the Public Treasury is published, in accordance with the provisions of art. 95 bis of the General Tax Law.

Barbados, Dominica, Gibraltar, Samoa (with regard to the detrimental tax regime [offshore business]), Seychelles and Trinidad and Tobago are removed from the list of jurisdictions considered non-cooperative

Information provided in the taxpayer calendar regarding declarations and self-assessments whose filing deadline ends in July 2026.

By Order HAC/652/2026, of June 26, the annex of Order HFP/587/2023, of June 9, which approves model 718 "Temporary Solidarity Tax of Large Fortunes", is replaced.