June 2026

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.

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.

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.

The Order HAC 623/2026, which modifies the declarations of model 210, model 213 and model 296, was published in the Official State Gazette (BOE) on June 23, 2026.

The corporate tax data (form 200) for the year 2025 is available for both consultation and download. 

The Official State Gazette (BOE) of June 6, 2026, published Order APA/568/2026, of June 5, which establishes adaptations and specifications relating to aid to the agricultural and fisheries sector contemplated in articles 46, 50 and 51 of Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Response Plan to the Crisis in the Middle East, regarding adjustments to the State aid regime.