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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.

The list of Spanish companies with a market capitalization exceeding 1 billion euros as of December 1, 2025, is published.

Royal Decree-Law 14/2025, of December 2, which approves urgent measures regarding remuneration in the public sector, regulates the remuneration increase for personnel serving the public sector for the years 2025 and 2026.

The Order HAC/1425/2025, of December 9, which develops for the year 2026 the objective estimation method of the Personal Income Tax and the simplified special regime of the Value Added Tax, has been published in the Official State Gazette of December 11.

On May 17, 2023, the European Commission presented a legislative package for the reform of the European Customs Union.

Royal Decree-Law 15/2025, of December 2, has been published in the Official State Gazette (BOE), whose First Final Provision approves the modification of the Fourth Final Provision of Royal Decree 1007/2023, of December 5, extending the deadline for taxpayers to adapt their computer billing systems to the requirements of said Royal Decree. 

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

The application of a deduction similar to the deduction for obtaining income in Ceuta and Melilla is extended to the 2025 tax period for taxpayers with habitual and effective residence on the island of La Palma.