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February 2026

Declarations and self-assessments whose filing deadline ends in March 2026

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

Urgent measures in response to the damage caused by various adverse weather phenomena in Andalusia and Extremadura

The Royal Decree-Law 5/2026, of February 17, adopting urgent measures in response to the damage caused by various adverse weather phenomena, with special impact on the autonomous communities of Andalusia and Extremadura, was published in the Official State Gazette (BOE) on February 19.

Publication of a copy of the Conflict Report No. 21. Value Added Tax. Exempt activities Artificial interposition of a company for the deduction of input VAT

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 Regulations 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 report of the Advisory Commission on conflict in the application of the tax rule relating to the taxpayer, YY, SA is published.

Taxation measures

Royal Decree-Law 2/2026, of February 3, (Official State Gazette of February 4), which adopts urgent measures to address situations of social vulnerability, in tax matters and relating to the resources of the territorial financing systems, and Royal Decree-Law 3/2026, of February 3 (Official State Gazette of February 4) for the revaluation of public pensions and other urgent measures in matters of Social Security, approve a series of tax measures, among which the following can be mentioned, which affect VAT, Personal Income Tax and Corporate Income Tax.

Publication of copies of the reports of Conflicts No. 20, No. 20 bis, No. 20 ter and No. 20 quater. Withholdings and payments on account of Personal Income Tax. Acquisition of own shares for capital reduction. Capital reduction with return of contributions

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.

Transparency Reports

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