On 22 September 2026, Expansion’s fiscal section published a daily tax bulletin authored by Ignacio Faes, summarizing the most recent regulatory developments from the Spanish Tax Agency (AEAT) and the Ministry of Finance. The briefing covers amendments to VAT compliance procedures for cross-border digital services, updates to corporate income tax deductions for research and development activities, and a revised penalty framework for late filing of tax returns. These measures are part of the government’s ongoing effort to align national legislation with EU directives and OECD BEPS recommendations, ensuring greater transparency and fairness in the tax system.
Key Takeaways
- VAT Compliance for Digital Services: New guidelines clarify the place of supply rules for electronically supplied services, requiring non-EU providers to register for the One Stop Shop (OSS) scheme and charge Spanish VAT at the applicable rate.
- Enhanced R&D Tax Credits: The corporate tax deduction base for qualifying R&D expenditure has been increased to 30%, with an additional 10% credit for collaborative projects with universities, effective for fiscal years starting on or after 1 January 2026.
- Penalty Regime Overhaul: A tiered penalty structure replaces the previous flat-rate fines, introducing reduced penalties for voluntary regularization within three months and higher sanctions for repeated non-compliance.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement