July 2026
In the Official State Gazette (BOE) of July 3, 2026, two Resolutions of the Presidency of the State Tax Administration Agency were published, modifying the organization and attribution of functions in the areas of Customs and Special Taxes and Financial and Tax Inspection.
Coinciding with the start of the general filing period for Corporate Income 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, year 2025, a page has been published that brings together all the news and aids for the campaign.