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WHAT'S CHANGINGESSpainTax & Income

Tax & Income in Spain: what's changing

Regulatory changes detected in official sources — tracked continuously by GovToDate's monitoring.

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Last detection: 21 September 2026

Detected on 21 September 2026Agencia Estatal Boletín Oficial del Estado — boe.es

Order HAC/277/2026, of March 25, approving the declaration forms for Personal Income Tax and Wealth Tax, tax year 2025

What changes: The declaration forms for Personal Income Tax and Wealth Tax for the tax year 2025 are approved. The place, method, and deadlines for submission are determined, as well as the procedures for obtaining, modifying, confirming, and submitting the draft of the Income Tax return. General conditions and procedures for the electronic submission of both taxes are also established.

Detected on 21 September 2026Agencia Estatal Boletín Oficial del Estado — boe.es

Order HAC/529/2026, of May 7, approving the declaration forms for Corporate Income Tax and Non-Resident Income Tax for tax periods beginning between January 1 and December 31, 2025

What changes: The declaration forms for Corporate Income Tax and Non-Resident Income Tax for permanent establishments and entities abroad with a presence in Spain, corresponding to tax periods beginning between January 1 and December 31, 2025, are approved. Instructions for the declaration and payment procedure are issued, and the general conditions and procedure for their electronic submission are established.

Detected on 21 September 2026Agencia Estatal Boletín Oficial del Estado — boe.es

Foral Law 17/2025, of December 22, modifying various taxes and other tax measures

What changes: Modifies various taxes and other tax measures in Navarra. It includes changes to Personal Income Tax, Wealth Tax, Corporate Income Tax, among others.

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