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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.
Spain's minimum wage 2026 context: over 60% cumulative SMI increase since 2018, first year of 37.5-hour workweek in full operation, and AI Act high-risk system compliance costs combining to create a complex labour cost review.
The key elements every due diligence process should cover.
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.
Recent changes in Spanish employment legislation and how to adapt.
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.
Complete Spain tax calendar 2026: filing deadlines for VAT, income tax, Corporate Income Tax, information returns, Intrastat and quarterly and annual obligations for companies and sole traders.
Spain tax changes 2026: DAC8 automatic crypto transaction reporting to AEAT from EU exchanges, Pillar Two tightened controls and corporate international tax changes.
Steps, requirements and key considerations for setting up a company in Spain.
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