Europe

As of 11 October 2026, the Spanish Supreme Court is examining whether the Tax Agency can issue a new tax assessment for the same facts and periods after a previous settlement was annulled by the courts, but on different legal grounds. The case addresses the tension between legal certainty (res judicata) and the Administration’s power

As of 11 October 2026, the Spanish Supreme Court is deliberating a critical procedural question: whether the Tax Agency (AEAT) may issue a new tax assessment for the same facts and periods after a previous liquidation has been annulled by the courts, but relying on a different legal justification. The case addresses the tension between

On 10 October 2026, the Central Economic-Administrative Tribunal (TEAC) ruled in favor of a self-employed taxpayer who issued a rectification invoice (factura rectificativa) after the statutory deadline due to a client’s bankruptcy. The TEAC accepted the late filing because the taxpayer proved the debt was uncollectible and complied with all other formal requirements. This opens

On 10 October 2026, the Spanish Tax Agency commenced disbursement of direct aid to self-employed workers and SMEs in Ceuta impacted by the migration crisis. The first 1,217 approved applicants are receiving payments this week. The aid, approved under Royal Decree-Law 6/2026, targets businesses suffering economic disruption due to the exceptional situation at the border.