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For the purposes of the provisions of Article 206 bis of Law 58/2003, of December 17, General Tax Law and in accordance with the provisions of Article 194.6 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, a copy of the reports of the Advisory Commission on conflict in the application of the tax rule is published.

The list of entities submitting the Transparency Reports for the year 2024 is published.

Information provided in the taxpayer's calendar on declarations and self-assessments whose submission deadline ends in February.

The modifications introduced are intended to adapt these models of VAT to the new regulation established for the completion of the non-customs warehousing regime in relation to gasoline, diesel and biofuels intended to be used as fuel and which establishes, among other things, that the last depositor of the product that is extracted, or the holder of the tax warehouse in the case that he is the owner of the product, will be obliged to guarantee the entry of the VAT corresponding to the subsequent subject and non-exempt delivery of the goods removed from the tax warehouse, which will be reflected in the obligation to establish and maintain a guarantee of the income of VAT corresponding to the subject and non-exempt deliveries that are subsequently made of said goods.

Coinciding with the official start of the 2025 Informative Declaration Campaign, a page has been published that brings together all the information, aid and news related to the forms and deadlines of submission, as well as all the available procedures.

(Rule not validated by Agreement of the Congress of Deputies published by Resolution of January 27, 2026)

Royal Decree-Law 16/2025, of December 23, (Official State Gazette, December 24), which extends certain measures to address situations of social vulnerability, and adopts urgent measures in tax and Social Security matters, approves a series of tax measures, among which the following can be mentioned, which affect VAT, Personal Income Tax and Corporate Income Tax.

The Official State Gazette (BOE) of December 22nd publishes three Ministerial Orders with the aim of preventing, and where appropriate combating, fraud in the market corresponding to deliveries of gasoline, diesel and biofuels after the completion of the non-customs deposit regime.

The taxpayer calendar for 2026 is available in HTML and Calendar formats.

Law 16/2012, of December 27, which adopts various tax measures aimed at consolidating public finances and promoting economic activity, subjects to taxation, through a special levy, among others, the prizes paid for lotteries and bets organized by the State Lottery and Betting Company (SELAE).

In the Official State Gazette (BOE) of December 12, 2025, two ministerial orders were published that modify certain information declarations.