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BOE-A-2026-11583 ·29 May 2026 ·orden Low impact
Tax

Foreign entities operating in Spain: new Corporate Tax and Non-Resident Income Tax return forms for 2025 tax years

Order HAC/529/2026 approves new tax return forms for Corporate Tax (IS) and Non-Resident Income Tax (IRNR) applicable to permanent establishments and entities under the foreign income attribution regime with a presence in Spain (Art. 1). These forms correspond to tax periods beginning between 1 January and 31 December 2025. The regulation also establishes instructions for the declaration and payment procedures, as well as the conditions for electronic filing.

In 2 key points

  1. New forms for tax periods beginning between 1 January and 31 December 2025 (título)
  2. Applies to permanent establishments and entities under the foreign income attribution regime established abroad with a presence in Spain (título)

How it affects those involved

For foreign entities with permanent establishments in Spain, the regulation mandates the adoption of new forms for their 2025 tax year returns. Tax administrations and obliged parties must comply with the new declaration and payment instructions, as well as the electronic filing procedures set out in the order. This provision amends transitional provision 2 of Order HAC/1198/2025 to ensure regulatory transition.

Lifecycle

2026-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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