May 2026

The Official State Gazette (BOE) of May 29, 2025, published Order HAC/529/2026, of May 7, which approves the tax return forms for Corporation 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, for tax periods beginning between January 1 and December 31, 2025, provides instructions regarding the declaration and payment procedure and establishes the general conditions and the procedure for electronic submission.

The Tax Agency will begin offering the service of preparing and submitting income tax returns at its offices from June 1st to 30th, 2026, with appointments available from May 29th to June 29th, 2026. This complements the telephone assistance and the special assistance plan in small municipalities, which allows taxpayers to receive personalized service until the end of the campaign, with availability being made available gradually.

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

The Official State Gazette (BOE) of May 18th published Order HAC/484/2026, which approves the reduction of the net yield indices applicable in 2025 for agricultural and livestock activities affected by exceptional circumstances, which are located in certain geographical areas.

The Tax Agency will begin offering, from May 6 to June 30, 2026, the service of preparing and submitting Income Tax returns by telephone and the assistance plan in small municipalities, both with appointment requests from April 29 to June 29, 2026, which allows taxpayers to be served in a personalized manner until the end of the campaign.