Spain tax news
AskColm has 41 articles tagged Spain, drawn from over 130 tax sources. The most recent is dated 8 October 2026.
Showing the latest 41.
62 Detained In €410M Electronics VAT Fraud, EU Says
European authorities detained 62 people in Portugal, Spain, and Italy suspected of orchestrating a VAT fraud scheme involving electronics that caused at least €410 million in tax losses across the EU. The operation was coordinated across multiple jurisdictions and announced…
Spain Plans to Postpone VERI*FACTU Software Deadline to October 2028 and Align It with B2B E-Invoicing
On 5 October 2026, the Spanish government announced plans to postpone remaining VERI*FACTU/SIF invoicing-software deadlines to October 2028, aligning them with Spain's B2B e-invoicing rollout. The announcement represents a planned legislative change and the currently enacted deadlines remain formally in…
Spain Confirms B2B E-Invoicing Mandate from October 2027
Spain has officially confirmed its B2B e-invoicing mandate timeline following publication of Ministerial Order HAC/1028/2026 in the Official State Gazette on October 5, 2026. The order entered into force on October 6, 2026, initiating the countdown periods under Spain's B2B…
AEAT launches dedicated portal for mandatory B2B e-invoicing and the Public Electronic Invoicing Solution
Spain's Tax Agency, AEAT, has launched a dedicated portal for the mandatory B2B e-invoicing system and the Public Electronic Invoicing Solution (SPFE). The portal provides introductory guidance, scope information, implementation dates, and references to applicable legislation, with further FAQs and…
Spain’s e-Invoicing Landscape Changes
Spain has postponed its VERI*FACTU system to 2028, while mandatory business-to-business e-invoicing is set to proceed from October 2027. Businesses operating in Spain will need to prepare for both changes.
Brief Overview of Special Tax Regimes in Europe – UK, Ireland, Gilbraltar, Portugal, Spain, Italy, Switzerland, Greece, Cyprus, Malta
This presentation gives a high-level overview of special tax regimes in selected European and other jurisdictions, including the UK, Ireland, Gibraltar, Portugal, Spain, Italy, Switzerland, Greece, Cyprus and Malta. It is aimed at internationally mobile high-net-worth individuals.
Spain’s B2B e-invoicing mandate will start in October 2027
Spain has published a Ministerial Order setting October 2027 as the start date for mandatory business-to-business e-invoicing. The order also sets out the key technical rules that businesses will need to follow to comply with the new requirement.
Spain Publishes Ministerial Order Starting the B2B E-Invoicing Countdown
Spain has published a ministerial order marking the formal start of the countdown for mandatory B2B e-invoicing. The order sets the regulatory framework for implementing Spain's Crea y Crece law, which requires businesses to issue and receive electronic invoices in…
Proposed delay to Verifactu Regulation in Spain
The Spanish Ministry of Finance has published a note proposing to delay the implementation of the Verifactu regulation until October 2028.
Spain Delays VERI*FACTU Certified E-Invoicing to October 2028
Spain has postponed the mandatory implementation of its VERI*FACTU certified e-invoicing system to October 2028, pushing back the original deadline. VERI*FACTU requires businesses to use certified invoicing software that generates tamper-proof, verifiable invoice records submittable to the Spanish tax authority.…
Spain publishes technical rules for its public B2B e-invoicing platform
Spain has published technical specifications for its public B2B e-invoicing platform, a key component of the country's mandatory electronic invoicing rollout under the Crea y Crece law. The technical rules define how businesses will interact with the public solution (known…
Spain’s B2B E-Invoicing Timeline Updated: SPFE Rules and Proposed Deadlines
Spain has updated the timeline for its B2B eInvoicing mandate under the SPFE (Spanish eInvoicing) framework, with revised proposed deadlines now clarified for businesses. The update outlines the technical rules governing structured invoice exchange between businesses, reflecting regulatory refinements ahead…
2026 Spanish Regional Tax Competitiveness Index
The Tax Foundation has published its 2026 Spanish Regional Tax Competitiveness Index, a tool designed to help policymakers assess and compare the tax systems of Spain's different regions.
Spain Targets October 2026 for B2B E-Invoicing Technical Rules
Spain is targeting October 2026 for the publication of technical rules governing its mandatory B2B e-invoicing regime. The technical specifications will define how businesses must exchange electronic invoices, building on the Crea y Crece law framework. This milestone is critical…
Verifactu and electronic invoicing: this is how the invoicing of companies and freelancers will change
Spain's Verifactu system is set to transform invoicing obligations for businesses and self-employed individuals. Verifactu requires invoice software to generate verifiable, tamper-proof invoices that are either submitted in real time to the Spanish Tax Agency (AEAT) or stored in a…
Spain Targets October 2026 for B2B E-Invoicing Technical Rules
Spain is targeting October 2026 for the publication of technical specifications governing its mandatory B2B e-invoicing system. The rollout follows the Crea y Crece law, which mandates electronic invoicing between Spanish businesses. The October 2026 deadline refers to the release…
Spain Clarifies Technical Details and Timeline for Mandatory B2B E-Invoicing
Spain has issued clarifications on the technical specifications and implementation timeline for its mandatory B2B e-invoicing regime. The update provides businesses and software providers with clearer guidance on system requirements, data formats, and phased rollout dates. Spain's mandatory B2B e-invoicing…
Spain provides new technical details on its B2B e-invoicing system
Spain has released updated technical specifications for its mandatory B2B e-invoicing system, providing businesses and their technology partners with implementation details needed to comply with the upcoming mandate. The system, rooted in the Crea y Crece law, requires structured electronic…
Spain Sets 2027 Deadline for Mandatory B2B E-Invoicing and VAT Reporting
Spain has confirmed a 2027 deadline for mandatory business-to-business e-invoicing and VAT reporting. The requirement will compel Spanish businesses to issue and receive structured electronic invoices and report transaction data to tax authorities. This represents a significant compliance milestone for…
New details on Spain’s upcoming B2B e-invoicing obligation
Spain is progressing with its mandatory B2B e-invoicing obligation, with new details emerging about implementation requirements and timelines. The mandate, rooted in the Crea y Crece law, will require businesses to issue and receive structured electronic invoices. The latest details…
Spanish B2B Crea y Crece e-invoice & e-reporting 1st Oct 2027 delay
Spain has delayed the mandatory B2B e-invoicing requirement under the Crea y Crece law, with the new deadline set for 1 October 2027. The regulation requires Spanish businesses to issue and receive structured electronic invoices for domestic B2B transactions. This…
ECJ VAT Case – C-512/26 (Commission v Spain) – Action – VAT rates reform: failure to transpose Directive (EU) 2022/542
The European Commission has filed an infringement action against Spain before the ECJ (Case C-512/26) for failure to transpose Directive (EU) 2022/542 on VAT rates reform. The directive, which updated rules on reduced and super-reduced VAT rates under the EU…
ECJ VAT Case – C-504/26 (Commission v Spain) – Action – Small enterprises VAT scheme: failure to transpose Directive (EU) 2020/285
The European Commission has initiated infringement proceedings against Spain at the ECJ (Case C-504/26) for failing to transpose Directive (EU) 2020/285, which introduced a harmonised VAT exemption scheme for small enterprises across the EU. The directive allowed small businesses to…
Wealth Taxes in Europe, 2026
A Tax Foundation analysis examines the state of wealth taxes across European nations heading into 2026, surveying which countries levy net wealth taxes, inheritance and estate taxes, or property-based wealth levies. The report highlights the limited adoption of traditional net…
New ECJ VAT Case – C-504/26 (Commission v Spain) – No details known
A new ECJ VAT infringement case has been registered under reference C-504/26, with the European Commission bringing proceedings against Spain. No details regarding the specific VAT provisions at issue or the alleged infringement are currently available. Commission v Spain infringement…
New ECJ VAT Case – C-512/26 (Commission v Spain) – No details known
A second new ECJ VAT infringement case has been registered under reference C-512/26, again with the European Commission bringing proceedings against Spain. No details regarding the specific VAT provisions at issue or the alleged infringement are currently available. This is…
Spain: Supreme Court to Review IBI Tax Rebates
Spain's Supreme Court has agreed to review the application of rebates on the Impuesto sobre Bienes Inmuebles (IBI), the municipal real estate tax. The case centers on whether certain taxpayers are entitled to reductions or exemptions under existing legislation, with…
Spain Proposes 21% VAT on Short-Term Rentals and New Rules for Digital Platforms
Spain is proposing to apply a 21% VAT rate to short-term rental services, such as those offered through platforms like Airbnb, alongside new regulatory obligations for digital platforms facilitating these rentals. The proposal aims to align the tax treatment of…
Spain’s mandate: structured invoices, platform exchange, and payment transparency
Spain's e-invoicing mandate requires businesses to issue structured electronic invoices, exchange them via approved platforms, and enhance payment transparency. The regulation mandates use of standardized formats such as Factura-e or equivalent, with exchange through certified platforms ensuring traceability. Payment status…
TEAC criterion on the REDEF register (excise/VAT depots)
Spain's Central Economic-Administrative Court (TEAC) has issued a criterion regarding the REDEF register, which governs excise duty and VAT depot operations. The ruling clarifies administrative and compliance obligations for businesses operating fiscal warehouses and tax depots under Spain's excise and…
Spain VAT Guide 2026: Key Updates and Compliance Overview
This article provides a comprehensive guide to Spain's VAT system in 2026, covering key legislative updates, rate structures, compliance obligations, and notable changes affecting businesses operating in Spain. Topics likely include the Immediate Supply of Information (SII) e-invoicing system, applicable…
Introducing the 2026 Spain VAT Guide
A 2026 Spain VAT Guide has been introduced by Global VAT Compliance, providing comprehensive guidance on Spain's VAT framework. The guide covers key aspects of Spanish VAT compliance requirements, rates, registration obligations, and regulatory updates relevant for businesses operating in…
Spain — First Phase Implementation of ViDA Directive
Spain is implementing the first phase of the EU's VAT in the Digital Age (ViDA) directive, marking a significant step in modernising its VAT framework. ViDA introduces sweeping changes to EU VAT rules including digital reporting requirements, platform economy rules,…
Fiscal Hell or Mirage? What Spain’s Wage Debate Gets Wrong
This article from Tax Justice Network challenges the narrative around Spain's wage and fiscal debate, examining claims about tax burdens on workers and businesses. It critiques arguments that frame Spain as a 'fiscal hell' for employers or high earners, analysing…
Spain Publishes Draft Law on VAT Rules for the Digital Age
Spain has published a draft law implementing VAT rules aligned with the EU's VAT in the Digital Age (ViDA) initiative. The legislation addresses modernization of VAT compliance obligations, likely covering platform economy rules, single VAT registration, and digital reporting requirements.…
Brussels holds Spain up as the cautionary tale of how not to roll out e-invoicing
Brussels is citing Spain as a cautionary example of how not to implement e-invoicing, highlighting flaws in Spain's rollout approach. The European Commission's scrutiny points to procedural, technical, or regulatory missteps in Spain's mandatory e-invoicing regime that other EU member…
Case Study: OSS Exclusion VAT Across 10 EU Countries
This case study examines the VAT One Stop Shop (OSS) exclusion mechanism across 10 EU member states, relevant for e-commerce businesses selling cross-border within the EU. The OSS scheme allows sellers to report VAT in a single member state, but…
Spain – E-Invoicing, E-Ordering, E-Archiving and Indirect Tax Regulatory Updates
Thomson Reuters' regulatory update hub for Spain covers the latest developments in e-invoicing, e-ordering, e-archiving, and indirect tax compliance requirements. The page serves as a tracker for Spanish tax and digital reporting obligations, reflecting Spain's ongoing implementation of mandatory B2B…
AEAT Outlines Spain’s Public E-Invoicing Solution for Mandatory B2B E-Invoicing
Spain's Tax Agency (AEAT) has outlined the public e-invoicing solution for mandatory B2B electronic invoicing, a requirement under the Crea y Crece law. The AEAT's platform will serve as the central hub for businesses to issue, receive, and track e-invoices,…
Financial Transaction Taxes in Europe, 2026
This Tax Foundation analysis examines financial transaction taxes (FTTs) across European countries as of 2026. FTTs are levies applied to the buying and selling of financial instruments such as stocks, bonds, and derivatives. The article maps which European nations currently…
Spanish B2B e-invoicing technical guidance published
Spain has published technical guidance for its mandatory B2B e-invoicing system, advancing the country's implementation of electronic invoicing requirements for business-to-business transactions. The guidance provides technical specifications that businesses and their technology providers must follow to comply with the upcoming…