Regulatory Update
Regulatory updates: new laws, tax reforms and regulatory changes affecting businesses in Spain.
17 publications
Middle East Crisis: Spain's Comprehensive Response Plan (RDL 7/2026)
RDL 7/2026 deploys EUR 5 billion in fiscal, labor, energy, and sector-specific measures to mitigate the economic impact of the Iran conflict. VAT cut to 10% on energy, dismissal ban through June, and transport subsidies.
Rent Frozen Through 2028: Mandatory Extensions and 2% Cap (RDL 8/2026)
RDL 8/2026 caps annual rent increases at 2% and allows tenants to force up to 2 years of mandatory contract extensions for leases expiring before December 2027. Impact analysis for landlords and tenants.
AI and director liability: the new standard of care after the AI Act
Regulation (EU) 2024/1689 (AI Act), Spain's draft AI governance law and the criminal compliance framework create a new standard of care for company directors. While there is no direct personal liability, failure to implement AI governance exposes the board of directors.
SMI 2026: Spain's minimum wage rises to €1,221/month
Royal Decree 126/2026 sets the statutory minimum wage (SMI) at €1,221/month (€40.70/day), a 3.1% increase on 2025. Retroactive effect from 1 January 2026. Implications for payroll, Social Security and collective agreements.
Fiscal measures 2026: key changes to IRPF, Corporate Tax and VAT
Consolidated summary of the tax measures in force for 2026: módulos income tax limits extended, new reduced CIT rates for SMEs, electric vehicle deductions, renewable energy free depreciation, simplified VAT extended and DANA exemptions.
Pensions 2026: 2.7% revaluation and updated Social Security contributions
Royal Decree-Law 3/2026 revalues contributory pensions by 2.7% and updates Social Security contribution bases and rates for 2026. Ratified by Congress on 26 February.
Extraordinary regularisation of foreigners in Spain 2026: requirements and deadlines
The Spanish Council of Ministers initiated the urgent processing of a Royal Decree for the extraordinary regularisation of foreign nationals already residing in Spain. Applications expected between April and June 2026.
DAC8 In Force: Crypto Reporting Obligations
DAC8 in force from 1 January 2026: CASPs must collect DAC8-specific KYC data from the start of the year. First annual report (covering 2026 data) submitted in 2027. Exchanges, custodians and stablecoin issuers all in scope.
Beckham Law expanded: freelancers and entrepreneurs can now benefit
The amendment introduced by Law 28/2022 (Startups Law) allows qualified freelancers and entrepreneurs to access the special impatriate regime (Beckham Law), taxed at a flat 24% rate on Spanish income for 6 years.
CSDDD: Supply Chain Due Diligence
CSDDD (Directive 2024/1760) supply chain due diligence: three-phase timeline (2027 for 5,000+ employees, 2028 for 3,000+, 2029 for 1,000+), human rights and environmental impact identification, and SME indirect impact.
DAC8: Crypto Automatic Information Exchange
DAC8 (Directive 2023/2226) crypto automatic information exchange: CASPs must report EU-resident client transaction data from 2026, exchanged automatically between EU tax authorities via CRS/CARF framework.
Golden Visa Abolished: Organic Law 1/2025 — Alternatives
Spain's Golden Visa abolished by Organic Law 1/2025 from 3 April 2025: existing holders' rights preserved, alternatives include non-lucrative visa, digital nomad visa (Law 28/2022), Beckham Law and non-real-estate investor routes.
AI Act: High-Risk System Obligations
EU AI Act (Regulation 2024/1689) high-risk system obligations: Annex III categories, conformity assessment requirements, EU database registration, and the August 2026 enforcement deadline for Spanish companies.
Extraordinary Energy Levy: Extension and Effects
Spain's extraordinary energy sector levy under Law 38/2022 extended by Law 7/2024: rate of 1.2% on net energy turnover above €1 billion, non-deductible for Corporate Income Tax, Modelo 797 filing September 2025.
EU AI Act Published: What Businesses Need to Know
EU AI Act (Regulation 2024/1689) published August 2024: three key compliance dates (February 2025, August 2025, August 2026), four risk tiers, and what Spanish companies using AI in HR, marketing or credit scoring must do now.
DAC7: Digital Platforms Reporting Obligations
DAC7 (Directive 2021/514) digital platform reporting: which platforms are obligated (rental, services, goods, transport), Modelo 040 annual filing (January), and penalties up to €50,000 for non-compliance.
Housing Law 2023: Implications for Owners and Investors
Spain's Housing Law 2023 (Law 12/2023): large landlord designation (10+ properties), rent containment in stressed zones via IGC index, enhanced tenant eviction protections, and mandatory prior social services referral.
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