September 2026

The Royal Decree-Law 26/2026, of September 29, adopting urgent measures for the protection of the social function of housing and the expansion of the supply of affordable housing, was published in the Official State Gazette (BOE) on September 30.

The Royal Decree-Law 25/2026, of September 29, which adopts and extends 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 September 30.

Information provided in the taxpayer calendar on tax returns and self-assessments whose submission deadline ends in October.

HE expands to the tax period 2026 the application of a deduction analogous to the deduction for obtaining income in Ceuta and Melilla to taxpayers with habitual and effective residence on the island of La Palma.

The Royal Decree-Law 22/2026, of September 1, approving urgent social and economic measures to support the city of Ceuta, was published in the Official State Gazette (BOE) on September 2.

Information provided in the taxpayer calendar on declarations and self-assessments whose submission deadline ends in September