Regulatory Update
Regulatory updates: new laws, tax reforms and regulatory changes affecting businesses in Spain.
24 publications
DAC8: Automatic Exchange of Information on Crypto Assets
DAC8 (Directive 2023/2226): automatic exchange of information on crypto assets. Crypto-asset service providers must report transaction data for EU-resident clients from 2026, exchanged automatically among EU tax authorities under the CRS/CARF framework.
DAC8: Automatic Exchange of Crypto-Asset Information — What Spanish Taxpayers Need to Know
DAC8 (Directive EU 2023/2226) practical guide: what data exchanges report to Spanish tax authorities from 2026, how the CARF global framework extends coverage beyond the EU, and how to regularise undeclared crypto-assets before the deadline.
AI Director Liability Spain 2026: AI Act Standard
Spain AI Act director liability 2026: personal liability for non-compliant AI systems, board governance obligations, and what companies must do before enforcement begins.
RDL 7/2026 Spain: Middle East Crisis Response Plan
Spain RDL 7/2026 Middle East crisis response: strategic reserve obligations, energy security measures, supply chain contingency rules, and business compliance steps.
RDL 8/2026 Spain: Rental Emergency Measures Explained
Spain RDL 8/2026 rental market emergency: rent cap extension, eviction moratorium sectors, landlord exemptions, and legal obligations for property owners in Spain.
AI Act: High-Risk System Obligations
EU AI Act (Regulation 2024/1689) high-risk system obligations: Annex III categories, conformity assessment requirements, EU database registration, and the August 2026 enforcement deadline for Spanish companies.
Tourist rental vs. homeowners' association: Spain's DGSJFP rules in favour of the property owner
Spain's property registry authority rules that HOA bans on tourist rentals do not bind buyers who purchased before the ban was registered. Key implications for foreign investors.
RDL 6/2026: compensation under the Democratic Memory Law
Royal Decree-Law 6/2026 amends Law 20/2022 on Democratic Memory to establish compensation for persons who died or suffered disabling injuries through their activity in defence of democracy.
DANA 2026: urgent aid for Andalusia and Extremadura | BMC
RDL 5/2026: over €7,000M in DANA aid, cessation-of-activity benefit for self-employed, tax exemptions and a €2,000M fund for local authorities.
SMI 2026: Spain Minimum Wage Rises to €1,221/month — Employer & Worker Guide
Royal Decree 126/2026 sets the statutory minimum wage (SMI) at €1,221/month (€40.70/day), a 3.1% increase on 2025. Retroactive effect from 1 January 2026. Implications for payroll, Social Security and collective agreements.
Extraordinary Energy Levy: Extension and Effects
Spain's extraordinary energy sector levy under Law 38/2022 extended by Law 7/2024: rate of 1.2% on net energy turnover above €1 billion, non-deductible for Corporate Income Tax, Modelo 797 filing September 2025.
Spain Fiscal Measures 2026: IRPF, IS & VAT Changes
Spain fiscal measures 2026: IRPF top rate rise, corporate tax minimum update, VAT digital services change, and housing deduction reform. Full analysis for businesses.
RDL 3/2026 Spain: Pension Rise & Social Security Update
Spain RDL 3/2026: pension revaluation percentage, social security contribution base update, self-employed quota changes, and payroll impact for Spain employers.
Spain Regularisation 2026: 900K Foreigners, 3 Routes
Spain's extraordinary regularisation 2026: eligibility criteria, required documents, three application routes, and what it means for expats and foreign workers.
RDL 1/2026: aid for victims of the Adamuz and Gélida rail accidents | BMC
Royal Decree-Law 1/2026: €20 million in aid for the victims of the Adamuz (Córdoba) and Gélida (Barcelona) rail accidents.
DAC8 In Force: Crypto Reporting Obligations
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.
Beckham Law 2026: Freelancers & Entrepreneurs Eligible
Spain Beckham Law expanded to freelancers and entrepreneurs from 2026: new eligibility rules, application process, income thresholds, and how BMC secures approval.
Complementary Tax 2026: Pillar Two OECD in force | BMC
The Complementary Tax (Law 7/2024) guarantees the 15% minimum for groups >€750M. Transitional safe harbours expire and Forms 240, 241 and 242 come into force.
CSRD sustainability reporting for large companies 2026: obligations and deadlines
The CSRD Directive extends sustainability reporting obligations to large companies (>250 employees) from the 2025 financial year, with first reporting in 2026. Double materiality, ESRS standards and mandatory verification.
CSDDD: Supply Chain Due Diligence
CSDDD (Directive 2024/1760) supply chain due diligence: three-phase timeline (2027 for 5,000+ employees, 2028 for 3,000+, 2029 for 1,000+), human rights and environmental impact identification, and SME indirect impact.
Golden Visa Abolished: Organic Law 1/2025 — Alternatives
Spain's Golden Visa abolished by Organic Law 1/2025 from 3 April 2025: existing holders' rights preserved, alternatives include non-lucrative visa, digital nomad visa (Law 28/2022), Beckham Law and non-real-estate investor routes.
EU AI Act Published: What Businesses Need to Know
EU AI Act (Regulation 2024/1689) published August 2024: three key compliance dates (February 2025, August 2025, August 2026), four risk tiers, and what Spanish companies using AI in HR, marketing or credit scoring must do now.
DAC7: Digital Platforms Reporting Obligations
DAC7 (Directive 2021/514) digital platform reporting: which platforms are obligated (rental, services, goods, transport), Modelo 040 annual filing (January), and penalties up to €50,000 for non-compliance.
Housing Law 2023: Implications for Owners and Investors
Spain's Housing Law 2023 (Law 12/2023): large landlord designation (10+ properties), rent containment in stressed zones via IGC index, enhanced tenant eviction protections, and mandatory prior social services referral.
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